2023 (9) TMI 806

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....ntrate; they have imported three chemicals viz. Captan Tech, Dodine Tech and Carbendazim Tech in March and June 2000; they have applied for permission to the Department to clear these inputs for processing by a job worker; however, the permission was denied by the Department. Meanwhile the appellants have claimed to have utilized some of the inputs in the processing of apples; the Department issued a show-cause notice alleging that the said goods are not usable for post-harvest activity and as such, the appellant's claim is incorrect and the said goods have been removed clandestinely without payment of duty. A show cause notice was issued and was confirmed vide OIO dated 30.06.2005; on an appeal filed by M/s Kohinoor Industrial Agro Product....

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....ion of these fungicides; it is not open for the Department to use part of the report to confirm the demand. He submits that the opinion given/ literature available as follows has been conveniently ignored by the Department: Letter date 18.02.2002 of M/s Chimac Agriphar SA confirming usage of dodine for both pre-& post-harvest disease control in apple. Certificate dated 06.02.2002 issued by M/s China National Chemical construction Jiangsu Company manufacturers of carbendazim confirming its usage for pre& post-harvest treatment for apple. Certificate dated 17.02.2002 issued by M/s Makhtesinm Chemical Works Ltd. Israel manufacturers of Captan conforming its usage for the treatment of disease on apple for both pre and post-harvest. Lite....

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.... as per the opinion of Sher-E-Kashmir, University of Agricultural Sciences & Technology, Srinagar, the chemicals cannot be used for post-harvest treatment of apples and (ii) the chemicals have been clandestinely cleared without payment of duty. We find that the opinion relied upon by the Department is inconclusive inasmuch as the same certificate which asserts that the said chemicals cannot be used for post-harvest treatment of apples beyond the period of 25 days also mentions that the university has not undertaken any studies regarding the use of such chemicals in the post-harvest scenario. Therefore, the certificate cannot be said to be conclusive. Moreover, the Jammu Centre of the University has certified that the said chemicals can be u....

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....ever, no evidence to this effect has been produced; no stock taking was done. We find that there is merit in the argument of the respondents. On going through the records of the case and rival submissions, we find that no attempt has been made by the Department to ascertain the stock available and the stock consumed. Though, it has been alleged that the respondents have cleared the stock of inputs clandestinely, no investigation, whatsoever, appears to have taken place in this regard to ascertain the purchasers, the transportation and the receipt of such sale. It is seen that no stock taking has been done at any point of time. No Panchnama,on the date of visit on 04/05-09-2001, indicating stock taking appears to have been placed on record. ....