2017 (10) TMI 1201

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....s For Respondent (s): Shri L. Patra, AR ORDER Per: Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against OIA No.63/JMN/2007 dated 31.03.2007 passed by the Commissioner of Customs (Appeals), Jamnagar. 3. Briefly stated the facts of the case are that the appellant had filed four Bills of Entry in relation to import of Cooking Coal of Chinese Origin of a total quantity of 19946.5....

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.... basis of the test report dated 03.01.2007 claimed to have been communicated through their CHA on 05.1.2007, the assessment was finalized on 08.01.2007 by the Assistant Commissioner of Customs denying the benefit of exemption Notification. Aggrieved by the said order, the appellant filed an appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal. Thereafter, the appellant ....

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....e inasmuch as even though the second test report dated 03.01.2007 was against the appellant, however, a copy of the same was neither handed over to them nor given a chance to make their submission on the said test report, and the assessment order was passed by the adjudicating authority relying the said test report. He submits that out of the same consignment, a part of quantity was sold to on M/s....