2021 (11) TMI 201

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....ort of registration. They exported the manufactured finished products in the nature of "Men's Boxer shorts" under 13 shipping bills, out of which 12 were in the month of September 2008 and 1 in the month of November 2008. The exports were made through CFS, Chettipalayam, Tirupur. 2. The consignments were allowed for export after drawing samples and the shipping bills were assessed provisionally. Samples were sent to Textile Committee for Blend test and confirmation of GSM. The Textile Committee confirmed the content of the fabrics and GSM for 9 shipping bills. The test reports for the remaining shipping bills were not furnished by the Textile Committee. The Deputy Commissioner of Customs vide order dated 30.04.2011 finalized the assessment....

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....bove order, the appellant filed appeal before the commissioner (Appeals) who upheld the same and rejected the appeal filed by the appellant. The present appeal is filed by the appellant being aggrieved by such decision of the Commissioner (Appeals). 5. Learned Counsel Shri M.N. Bharathi appeared and argued for the appellant. He submitted that much effort was taken to trace out the lab test report with regard to samples drawn in respect of Shipping Bill No.20219/20.11.2008. The lab test report is not traceable and is lost at the end of the Textile Committee. He relied upon Board's Circular No.79/2002-Cus. dated 28.11.2002 to argue that it is clarified by the Board that where test report is not available the declaration given by the exporter....

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....of one shipping bill. The reason why the department is not able to accept the claim of the appellant that imported goods were used for manufacture of finished products, is the non-availability of the test report. From the grounds stated in the appeal, it is seen that much effort has been taken by the appellant by issuing several representations to the authorities to trace out the lab test report. The Board in its circular has clarified that in such situation when the test report is not available, the duty has to be finalized on the basis of available test reports. 10. Be that as it may, it is seen that appellant has been issued EODC and the Bond has been cancelled and returned to them. The department vide their letter dated 30.08.2014 has,....