TaxTMI 
TaxTMI 
2017 (3) TMI 542
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....st Adjudication Order No.04/Cus/CC(P)/WB/2007 dated 15.02.07 passed by the Commissioner of Customs (Preventive), West Bengal, Kolkata, whereunder Redemption Fine of Rs. 5.00 lakhs was imposed making the provisional clearance of export goods as final clearance and treating the description of the goods as Hot Rolled Low Carbon Steel Billets instead of Non-Alloy 'Steel Forgings (Rough)', as declared by the main appellant M/s. Ellenbarrie Exim Ltd., who are the exporters of subject goods stated to be manufactured in the factory of another appellant namely M/s. S.F.Forgins Pvt. Ltd., Ghusuri, Howrah. 2. The impugned order also imposes a penalty of Rs. 1 lakh each on the two appellants namely M/s. Ellenbarrie Exim Ltd. and M/s. S.F.For....
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....ered Engineer opined that with the existing infrastructure available in the factory of the appellant, M/s. S.F. Forgings Pvt. Ltd. it was not possible to manufacture such huge quantity of forged steel products. 4. The Appellants have been represented by Shri A.N.Trivedi, ld. Advocate and Revenue has been represented by Sri S.K.Naskar, ld. AC(AR). 5. Ld Advocate on behalf of the appellants based on the appeal memorandum and the written submissions on record inter alia submits as under: i) The appellant exporter placed the order on manufacturer appellant for the goods of the declared description. One and the same description appears in the excise and Commercial Invoices issued by the manufacturer, ARE-Is, Bills of Export and ex....
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....d not carry out any metallurgical test. And as such it had no competence to opine whether the goods are billets or rolled or forged. v) Customs House Lab report speaks about chemical composition which is of no consequence. Chemical composition has no bearing as to whether the goods are rolled or forged. Carbon percentage in the goods is not an issue. vi) The Reports of National Testing House is of 4 samples and their reports are not similar. In any event the said reports only say that the samples have a resemblance with the microstructure of Hot Rolled Steel Product. It is respectfully submitted that the findings in the said report is not decisive and conclusive and any other evidence does not corroborate it. Similar micro....
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....We cannot give any credence to all these reports because of the discrepancies mentioned above. 7.1.2. In case of the report drawn by Customs House Laboratory, Kolkata, it is to be noted that this speaks only about chemical composition and does not clearly give the finding that the goods are either Non-Alloy Steel Forgings (Rough) as described by the appellants or Hot Rolled Low Carbon Steel Billets as claimed by the Revenue. Unless the composition given by the Customs House Laboratory is clarified and decoded further this report does not substantiate the allegations of the Revenue. 7.1.3. In case of the report from National Test House Kolkata, the reports for 4 samples are not exactly similar and these reports also do not give conclus....