2007 (12) TMI 87

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..... 04/07, dated 17-5-2007 passed by the Commissioner of Customs, Mangalore. 2. The appellants exported iron ore through Mangalore port vide their shipping bill dated 24th August, 05. At the time of export they submitted a certificate issued by SGS India Pvt. Ltd., to the effect that the content of Fe in the iron ore was 62.90% which was well within the limit of 64%. In terms of the Exim Policy 2....

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....des, learned Advocate pointed out that even though the samples were drawn by the department at the time of export the tests appeared to have been conducted after a fairly long gap and therefore, the test reports obtained after lapse of considerable time from the date of export cannot be accepted because moisture content in the iron ore gradually evaporates and definitely when the test is conducted....

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....e by the Customs authorities on the percentage of Fe contents on dry basis is, therefore, incorrect and illegal." 5. On a careful consideration of the issue, I find that the samples were drawn on 27-8-2005. The Chemical Examiners test report is dated 6-3-2006. From this it is very clear that nearly six months have elapsed from the time of export to the date of testing. There is much force in th....