2017 (10) TMI 715

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.... shipping bill No.1014921 dt. 29/04/2005 for export of 28631.699 MTs of iron ore fines, valued at Rs. 6,01,05,399.52 (FOB) declaring the Fe content of the iron ore as 63.55%. As per the Export-Import Policy 2002-2007, export of Iron ore having Fe content up to 64% is permitted to be exported freely whereas export of iron ore having Fe content above 64% is permitted only through MMTC Ltd. or under a licence issued by DGFT, in this regard. As the exporter has declared the Fe content of the goods covered under the shipping bill is less than 64%, the representative sample was drawn and goods were allowed to be exported provisionally on ex-bond. The sample was sent to Chemical Examiner, Customs House, Cochin and as per the report of the Chemical....

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....issioner(Appeals) has relied upon the findings of the Chemical Examiner, Cochin wherein iron content in the sample is shown as 65.1% on dry basis and it was not the condition in which the iron ore was exported. He also submitted that the test reports relied upon by the appellant were from the accredited approved laboratories and could not have been ignored as held in the case of Mineral Enterprises Ltd. Vs. CC, Mangalore [2010(253) ELT 241 (Tri. Bang.)] wherein the Tribunal has considered the judgment of Hon'ble Supreme Court in the case of Gangadhar Narsingdas Agrawal [1988(33) ELT 673]. The Hon'ble Supreme Court has held that whenever any sample has to be tested, it has to be tested in the condition in which the goods were exported. In su....

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....s:- i. Bagadiya Brothers Pvt. Ltd. Vs. CCE, Visakhapatnam [2010(249) ELT 387 (T)] ii. Alpine International Vs. CC [2008(224) ELT 331 (T)} 5. On the other hand, the learned AR reiterates the findings of the impugned orders. 6.1. After considering the submissions of both the parties and perusal of the material on record, I find that in the present case, when shipping bills were filed, the Fe content, as per the Certificate of Quality issued by accredited laboratory, was less than 64% in the consignment and when the same was tested by the Chemical Examiner of the Customs Laboratory, it was above 64% and therefore the Revenue has come to a conclusion that it is in violation of the Policy. Further I also find that the rep....