TaxTMI 
TaxTMI 
2014 (12) TMI 898
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....ic, died oven fabric of cotton containing 77% weight of cotton mixed with man-made fibre 310 GSM other than holstery fabrics" claiming classification under CTH No. 521131.90. An information was received by the officers of DRI, Kolkata Zonal Unit, that the imported goods are mis-declared. Accordingly the said officers detained the imported consignments for examination which revealed that the goods imported were "blue coloured fabrics" and appeared to be 'Denim' classifiable under CTH 521142.00. Representative samples were drawn in presence of the officers of Customs and representative of CHA and sent for testing to textile committee laboratory, Mumbai. It was reported by this laboratory that there was no hazardous or prohibited dies in the s....
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.... he requested customs for first check for the purpose of assessment of duty. In the meantime vide letter dated 29-8-2005 the importer i.e. Applicant company requested the Superintendent of Customs, Guwahati for release of the imported consignments provisionally and the goods were released provisionally against execution of bond for full value of the said goods with security in the form of Bank Guarantee for differential duty. He further stated that as per declaration the country of origin of the imported goods is China whereas the overseas supplier is based at Singapore. It appeared that the importer did not produce pre-shipment certificate to suppress the composition, nature and type of fabrics and that at the behest of the importer, the g....
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....order the present Appeal is filed to this forum. 4.1 The ld. Advocate appearing for the Appellant has submitted that they were not supplied a copy of the test report of the Chemical Examiner except by way of show cause notice. It is submitted that they had challenged the said test report during the adjudication proceedings and requested for re-testing by the highest authority at Delhi but the same was not allowed by the ld. Commissioner which is a gross violation of natural justice. 4.2 He submitted that as the goods were assessed provisionally and the final assessment was yet to be done, the action of the department in confiscating the goods demanding the duty and imposing the penalty was not justified in view of the Apex Court....
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.... it is also not a case of the department that goods were finally assessed under Section 17 of the Act and cleared out of customs control therefore the issue of demand under Section 28 of the act was pre-mature and not sustainable. 4.4 Ld. Advocate submits that the importer had requested the assessing authority for assessment/appraisement of the imported goods under "First Check" i.e. assessment to be done after examination of the said goods, as such intention to evade duty cannot be alleged against them. Considering this aspect extended period to demand duty cannot be invoked. 5. Per contra, the ld. A.R. for the Revenue has submitted that on testing, the imported consignments were found to have the characteristics of Denim, and ....
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....amounting to Rs. 10,83,480/- assessed provisionally. The ld. Advocate submits that similar communications were received in case of other Bills of Entry. As against this the ld. A.R. for Revenue has submitted that there is no remark made in the bills of entry that the assessment was provisional. We find that there is no findings of the ld. Commissioner on the issue whether the assessment was provisional. We also find that the grievance of the Appellant of re-testing of the samples has not been acceded to by the adjudicating Commissioner. Ld. Commissioner in para 14.3 of his order has merely observed that there is no need to refer the sample to any other laboratory for further testing as the test report of the departmental Chemist are to be p....