2013 (11) TMI 601

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....prescribed 5% Basic Customs Duty (BCD) and 16% Additional Customs Duty (CVD)]. The Bill of Entry was provisionally assessed to duty of Rs. 1,72,616/- at merit rate (20% + 16% + 0.125% + 2%). However, the goods were allowed to be cleared provisionally against bond and payment of duty at concessional rate in terms of the above notification. Samples of the goods were drawn and sent for chemical test. The Chemical Examiner reported thus :- "The sample is in the form of white sheets of paper with glossy and smooth surfaces, coated on the both the surfaces. It is composed entirely of chemical wood pulp. Ash content = 29.1%; Average GSM = 72". On the basis of this test report, the department issued a show-cause notice to the assessee seeking to ....

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....est report was made available to the party along with the show-cause notice, they did not contest it before the adjudicating authority. Even in their appeal preferred to the Commissioner (Appeals), they did not raise any grievance against the test report. However, at the time of personal hearing, the party requested the Commissioner (Appeals) for arranging retest of the sample. The appellate authority found this request to be too late to be entertained. In this context, it is pertinent to note that the party has not prayed for any retest in the appeal before us. In this scenario, we hold that the findings of the Chemical Examiner are binding on the appellant. As per the test report, the average GSM of the sample of 'white sheets of paper' t....