TaxTMI 
TaxTMI 
2019 (3) TMI 253
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....laimed full exemption from payment of customs duty under Sl No 68A of Notification No. 21/2002-Cus. It was the opinion of the lower authorities that description of the coal in the corresponding Tariff Heading mentioned and the shipping bill does not match with each other. Clarification was sought, which was given after drawing the sample. The bill of entry was assessed provisionally. Appellant cleared the consignment of coal by paying the duty under protest. The adjudicating authority by an assessment order No. 3/2010 dated 05.05.2010 held that the duty paid by the importer appellant is incorrect. Against that decision, an appeal was preferred to the 1st Appellate Authority. The 1st Appellate Authority by the impugned order dated 06.12.2010....
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....the mines which was expected for quality by the appellant and which indicated CSN of the coal found there as (1). He draws our attention to paragraph No 12 of the judgement of the Tribunal as sought herein above. He would also draw our attention to pargraph No 15, as to same situation was preva;lant in that cse also as in this case. 4. Learned A.R. submits that the bills of entries which are provisionally assessed should have been finalised before the matter reached this stage. On a specific query from the Bench, learned counsel as well as departmental representative confirmed that the bills of entries are still lying provisionally assessed. 5. On a careful consideration of the submissions made, we find that since the bills of entries are....
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....(Tri.-Chennai). The other contention is that the test reports were never furnished to the appellant till the adjudication stage. Therefore, the appellants never had the opportunity to rebut the findings of the tests. The results were communicated after many years during the course of adjudication. With the passage of time, even if it is available in adequate quantity and preserved in appropriate condition for drawing samples which is not likely, the quality of coal would have changed due to impact of weathering. The learned advocate relied on a piece of technical literature - 'Deterioration of coking coal quality, samples and stockpiles, issued by the Division of Mining Technology, CSIR South Africa' which says that the CSN number is report....