2022 (5) TMI 1317

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....r to re-determine the same as Rs. 1,58,30,792/-. 18.3  I confiscate the goods namely 425216 ltr. 'kerosene' of 18 1459.2018 imported under B/E No. 6355837 dated 04.01.2020 having total re-determined value at Rs. 1,58,30,792/-under section 111(d) and 111(m) of the Customs Act, 1962. However, I give an option to the importer to redeem the confiscated goods on payment of redemption fine of Rs.1,00,00,000/- (Rupees One crore only) under Section 125 (1) of the Customs Act, 1962 and on payment of applicable duty in addition to redemption fine and penalty. 18.4  I impose a penalty of Rs. 30,00,000/- (Rupees Thirty Lac only) on the importer, M/s M.M. Trading Company, Bhawnagar, Gujrat through its proprietor under Section 112(a) of the Customs Act, 1962. 18.5  I impose a penalty of Rs. 25,00,000/- (Rupees Twenty Five Lac only) M/s M.M. Trading Company through its Proprietor Mr. Murtuza Masumali Bhimani, under section 114 AA of Customs Act, 1962. 19. This order is passed without prejudice to the any other action which may be contemplated against the importer or any other person in terms of any provision of the Customs Act, 1962 and/or an....

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....ecifications laid down in supplementary note (c) to chapter 27, for a product to be classified as Kerosene, the case made out by the revenue cannot be sustained. Accordingly the impugned orders are set aside and appeals are allowed with consequential reliefs, if any arise, in accordance with law." • Reliance is also placed on the decision of the Tribunal in the case of Transocean Discoverer 534 LLC [2015 (315) ELT 69 (Tri.-Bang.)]. • Therefore, the appeal may be allowed. 3.3  Learned AR reiterates the findings recorded in the order- in-appeal. 4.1  We have considered the impugned order along with the submissions made in appeal and during the course of argument. 4.2  Undisputedly, the Revenue authority drew a sample by panchnama dated 09.01.2020 randomly from the consignment imported by the appellant vide Bill of Entry No.6355837 dated 04.01.2020. The sample test report dated 10.1.2020 observed as follows: 4.3  On receipt of the test report, the appellant had vide their dated 17.01.2020 disputed the test report and requested for re- test of the sample. The copy of the said letter is reproduced below: 4.4  The request ....

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....opportunity for a second test, he must clearly indicate in writing the name and address of the laboratory/institution where the second test can be carried out. Such referral for re- testing may be made only after being reasonably sure that the desired re-testing facilities exist at the laboratory/institution.  d.  Re-test should be made only on the remnants of the samples originally tested or on duplicate representative sealed samples in the custody of the Customs. Further, to avoid delays, samples for second tests shall be marked as "immediate" before sending to the laboratory. In a case it may so happen that fresh samples have to be drawn, then such sampling should be done in the presence of the importer or his representative/customs broker. e.  The requests for re-test of samples on the ground that the original sample was not representative should be entertained only if the consignment is still in Customs control. At the time of drawing the samples, the importer or his representative shall be present and certify that the samples drawn are representative. f.  The competent authority shall consider the results of the re-test without p....

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....ronounced in the open court) ============= Document 1 TEST REPORT No. Lab No. 29 70% (106 TEST REPORT No SHBO Lab Om/2020 Examined i Repot. The sampe is the form of colourden city life. Its compond of mine of huyo me an Ingest, having follows you constant. Dendy at is: 7181 stel. Flashpoint (Al) 46-52 kvat 40 to t Technical Opinion: Acidity (game) = NIL Smoke point=23mm Ash Lant-NIL IBP = 152 FBP = 263 +6. Velum diatike at 200 = 65.1 9vel collette = 2361 On the basis of anlytical forcing sarper of chic Analysed and returned to the Deputy Commissi and the Result/Technical Yis (1) on: opinion as above. perification t Kerosene on puIS 1457. 2015 Remnant Sample Fully Consurned/retained/rent light al & Preparation, sitout (125 (240), Dun D. Autente del Mus LDO) anal vaccume gas o Date: 2-126 pos Send retud here with SANDEEP KUMAR Chemical Assistent JNCH Laboratory Miran Alp Chemical Examiner/ Dy. Chief Che Caius art JRCH Laboramy Nhava She O REDMI NOTE 9 PRO Document 2 MT Mob.: 9879188600 M. M. TRADING CO. All Type of Industrial Scrap ....