2007 (9) TMI 101

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.... that the grades were 2A and 3A respectively as against the declared 3A and 4A grades. Another fourteen more samples were drawn from the remaining lots in August 2003 and results showed in most cases one grade above the declared 3A grade and in other cases the same 3A grade declared. The consignment imported was assessed to duty on the basis of the test results dated 8-7-2003 which had shown 10 bales to be of 2A grade which attracted anti-dumping duty. The appellants had requested for re-test of the sample which was tested 2A before the original authority. However, the Joint Commissioner adjudicated the dispute and demanded anti-dumping duty of Rs. 3,66,277/- in respect of 10 bales weighing 589.18 kgs. He confiscated the goods and offered a....

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....or conducting the test. As a test result was available, the Commissioner felt that the same should be followed. He observed that law did not compel a person to do an impossible thing. He accordingly rejected the appeal filed by the assessee. 4. Ld. SDR submits that the importer should have insisted for re-test of the sample when their written application dated 18-9-2003 was not allowed by the Department. As the goods had already been cleared there was no need for the assessee to get the issue adjudicated in a hurry. 5. In her rejoinder ld. Counsel submitted that the department had on their own directed the CSB to return the remnant sample vide Dy. Commissioner's letter dated 12-11-2003. The appellants were not aware that CSB did not h....