2023 (7) TMI 722

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....They have been accorded status of Three Star Export House and are also holding "Authorized Economic Operator MSME Certificate". 2. Learned Counsel for the appellant submitted that in compliance with the Rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 appellant have imported "Vietnam Robusta Coffee" as raw material for their production. As per the Certificate of Quality and Weight issued by Nhat Quang Import Export Trading Company Limited, Vietnam goods are described as "Vietnam Robusta Coffee" and the quality analysis results of the samples drawn from 100% bags show moisture 13%, Husks 50% and Broken kernels 50%. On arrival of the shipment, the appellant filed a Bill of Entry No.3326993 dated 16.11.2022 wit....

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....at the goods are consisting of 60.4% Coffee husk and other material as per the following table: Garbling Grade/Defect Weight (g) % Coffee Husk 184.8g 60.4% Blacks 13.5g 4.5% Bleached beans 14.4g 4.8% Insect damaged beans 4.2g 1.4% Spotted beans 4.2g 1.4% Immature beans 11.7g 4.0% Triages 55.5g 18.5% Extraneous matter 11.7g 5.0% 5. Learned Counsel for the appellant submitted that the finding regarding mis-declaration of goods is made only based on the assumption and presumption of the Adjudication Authority and they have not given reasonable opportunity to make their pleadings as per law. Learned Counsel for the appellant also submitted that the method of sampling adopted by the respondent is not as per the preva....

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....re liable for confiscation. 7. Though the submissions made by the Learned Counsel for the appellant regarding method of sampling and objection on test report are relevant, at this juncture, we are not going into the said aspect. However, we have considered the submissions made by the learned Counsel regarding their eligibility to import all types of goods including Coffee husk, which is classifiable under the classification of CTH 09019010. While issuing general exemption on import of goods for EOU, it is specified that such EOU must follow procedure prescribed under Rule 5(1) (a) of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. In the present case as evident from the application for Procurement of Goods under the sai....