2012 (7) TMI 201

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri S.K.Gaule.   1. Heard both sides.   2. Appellant filed this appeal against Order-in-Appeal No.03/CUS(A)/GHY/2006 dated 15.03.2006 whereby ld.Commissioner(Appeals) upheld the lower adjudicating authority s order.   3. Briefly stated the facts of the case are that the appellant filed 3 bills of entry No.1823, 1850 and 1851 dated 26.03.2005 and 30.03.2005 respectively dec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the appellant. Appellants challenged the same before ld.Commissioner(Appeals) who in turn upheld the lower adjudicating authority s order. Hence the appeal.   4. The contention of the appellant is that on examination by the Regional Food Laboratory, Unit of Govt. of Tripura the goods have been found as Lichi Juice. But ld.Commissioner(Appeals) has rejected their claim only on the ground t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pute that the appellants have declared the godos as Lichi Juice. As per the packing list it is declared as Lichice Juice. On test report dated 11.05.2005 by Regional Food Laboratory, Tripura the goods were found as Lichi Juice. The ld.Commissioner(appeals) has brushed aside the test report only on the ground that it does not confirm to the standard of PFA Rules, 1955. We find that the department h....