2018 (9) TMI 325

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....wani, Advocate for appellants Shri C Singh, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew Appellant M/s Ashoka Buildcon Limited, imported 'bitumen' which is claimed to be natural and declared to be classifiable under 2714 90 of the First Schedule to the Customs Tariff Act, 1975 with duty of 10% which was allowed provisionally pending receipt of test report of Deputy ....

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....l bitumen is found only in Trinidad and that none of the countries in the Middle East mined or exported 'natural bitumen' which was distinguishable from 'petroleum bitumen' by ash content and insoluble matter. Furthermore, appellant was also put on notice that the Commercial Director of National Iranian Oil Refining Company had certified that the bitumen production and export from Iran was governe....

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....nd the latter for lack of credibility following the cross-examination of the author of that report. Learned Counsel further submits that the reliance placed on the peremptory assertions in the correspondence of M/s Geochem Laboratories Pvt Ltd with the third party, as well as the certificate obtained through covert means, is improper considering that the import documents clearly indicate that the ....

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.... However, the primacy accorded to certain reports of M/s Geochem Laboratories Pvt Ltd as well as that of the National Iranian Oil Refining Company which are neither authenticated nor certified for expertise is improper. We ourselves are aware that asphaltite (natural bitumen) is available in many countries and, that too, in conjunction with existence of other hydrocarbons. Undoubtedly Pitch Lake i....