2015 (10) TMI 189

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....he adjudicating authority, therefore, all these stay applications are being disposed of by this common order. 2. The brief facts of the case are that 23 Bills of Entry were provisionally assessed and goods were released. Out of the 23 Bs/E, 15 Bs/E pertained to the exemption claimed by the applicants as per Notification No. 21/2002-Cus., dated 1-3-2002 and in 3 Bs/E, there is a dispute on rate of duty and in 5 Bs/E there is a dispute on classification. 19 Orders-in-Original were passed in respect of the 23 Bs/E and the applicants filed 19 appeals along with stay applications against the said Orders-in-appeal. The applicants imported coal and filed Bills of entry declaring the goods as "Bespoke Optimum Semi Soft Corex Coke". The goods ....

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....reduces upto 95% of the original value after a year in case of lab samples. Therefore, the delay in furnishing of the adverse test reports is not attributable to any mistake on the part of the importer and the Goa Custom's own practice in the past has been to communicate an adverse test report to the importer almost immediately after its receipt from the chemical examiner. Therefore, the said report is not reliable. Further it is submitted that the applicants have placed the purchase order for coking coal having CSN one or more and the supplier supplied the goods and there is a Load Port Certificate which also confirms the goods have been supplied as per the purchase order i.e. CSN is one or more. It is further submitted that the applicants....

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....with regard to the 3 Bills of Entry, the applicants' claim for granting the benefit of concessional rate of duty applicable to steam coal has not been examined by the lower authority. If the said claim is accepted then the applicants are entitled for the refund of Rs. 23.08 crores. In these circumstances, it is prayed that at this stage, waiver of pre-deposit of the duty is to be granted and appeals are to be heard on priority basis. 4. On the other hand, the ld. AR strongly opposed the contention of the ld. counsel and submits that in this case, the report was asked from the Dy. Commissioner of Customs, Marmagoa, who submits that the applicants are regular importer and out of 135 consignments only in 25 cases the CSN is 'Zero' out of....

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....se contract also shows that the applicants have asked for supply of coal as load port certificate having CSN of one or more. In the case of Adani Exports Ltd. v. Commissioner of Customs, Jamnagar - 2010 (249) E.L.T. 93 (Tri.-Ahmd.) the Tribunal has held that without discarding the load port certificate, the test report of Chemical Examiner is not acceptable. Therefore, non-supply of adverse report to the applicants in time is in violation of principles of natural justice. Revenue cannot take benefit of their own wrongs as the adverse report was required to be supplied immediately to the applicants. 7. We further observe that the claim of the applicants with regard to classification of steam coal instead of coking coal before finalizat....