2009 (4) TMI 815

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....2007. The shipping bill was assessed provisionally on payment of duty @ Rs. 50/- PMT pending test report. The samples were drawn in the presence of the representatives of the exporters. On testing, the samples were found to be containing Fe content more than 62%. After due adjudication process, the adjudicating authority ordered for finalization of provisionally assessed shipping bill denying the exemption of export duty in terms of Customs Notification No. 62/2007, dated 3-5-2007 as the Fe content, of Iron ore was more than 62% as per the Chemical Examiner's report and demanded the differential duty of Rs. 85,00,000/-. Aggrieved by the order of the adjudicating authority, the appellants preferred an appeal before the ld. Commissioner (Appe....

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....sidered the submissions made by both sides and perused the records. The issue involved in this case is whether the appellant is eligible for the benefit of the reduced export duty of @ Rs. 50/- PMT in terms of the Customs Notification No. 62/2007-Cus., dated 3-5-2007. The entire case revolves around Iron content of the Iron ores sought to be exported. It is undisputed in this case that the preshipment sample tested by the reputed analytical testing agency has certified the Iron content is 61.70% while the sample drawn and sent to the Dy. Chief Chemist indicated Iron content as 62.66%. We find that the appellant was consistently insisting upon and requesting the lower authorities to send the sample for re-test to the Central Revenue Laborato....

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....266/2003 Το ./s. Deccan Mining Syndicate Pvt Ltd.. Sumeer Mansion, 6, Martin Road Bellery-583101 Gentlemen, dr. 05.2008 Sub: Customs - Export Iron Ore from evinde Pert-Reg Please refer to the Shiaping Bill No., 2/2007 and the request mase with this Office and fee paid for the said wurpee. In this regard, it is informed that as per the request mace in this regard, with this Office and the requisite Fee paid, the remnant Sample has been sent for re-test to the Central Revenue Laboratory New Delhi. The resuT has been received and the CRCL informed the results of said re-test as furnished below. Quantity FE cantert as per E- TEST results of the Shipping /bate Exporter (m/s) CRCL-....