TaxTMI 
TaxTMI 
2025 (2) TMI 1282
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....5.5 micron to 80 micron. 07. In order to ascertain the thickness of the Aluminium foil, sample of the imported goods was sent to IIT, Kanpur. After necessary testing of the sample, the Department of Mechanical Engineering, IIT, Kanpur in their test report dated 25.01.2018 reported the thickness of the said imported goods ie. Aluminium Foil' as 6.152 micron. Accordingly the goods under import was assessed levying anti dumping duty and imposing penalty for mis declaration of goods. On party's request the samples were also sent to the CRCL, New Delhi for re-testing. I find from records that in the test report dated 21.03.2018 of CRCL, New Delhi, the thickness of the Aluminium Foil was found as 5.3 micron. 08. In view of the above, I am of the considered view that IIT, Kanpur's said test report was more reliable and authentic based on scientific method/calculation as compared to CRCL, New Delhi's test report. Therefore, the adjudicating authority had rightly finalized the assessment of the said Bill of Entry No. 4685667 dated 05.01.2018 on the basis of IIT, Kanpur's said test report, resulting in levying of Anti-Dumping Duty & IGST on the import co....
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....ple was send to CRCL, New Delhi for re-testing. Vide Test memo dated 14.03.2018 CRCL, New Delhi has submitted their report. 2.3 On the basis of report of IIT, Kanpur the assessment was finalized resulting in levy of Anti-dumping duty totalling to Rs.44,36,906/- on the import consignment. This amount was realized vide challan dated 21.05.2018 by en-cashing Bank guarantee finalized by the respondent. Respondent filed writ petition before Hon'ble High Court of Allahabad and High Court directed to issue a show cause notice for finalizing the assessment. 2.4 Show cause notice dated 20.10.2021 was issued to the appellant proposing to finalize the assessment of the Bill of Entry on the basis of report submitted by IIT, Kanpur. The said report and recovery of the aforesaid differential duty along with interest under Section 28 and Section 28AA of the Customs Act, 1962, amount already realized was proposed to be appropriated against the said differential duty and penalty was also proposed. 2.5 The said show cause notice was adjudicated as per the Order-in-Original dated 11.02.2022 by holding as follows:- "ORDER (i) I finalized assessment of Bill of Entry No. 4685677 dated ....
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....ority in the instant matter has the option to accept one of the two tests reports after specifying ground of acceptance, Here the adjudicating authority found that test report of the Department of Mechanical Engineering, IIT, Kanpur was detailed and exhaustive in nature. As such thickness of the sample of Aluminum foil was determined in the Department of Mechanical Engineering of IIT Kanpur by using standard methods:- 1. Gravimetric Method 2. Field Scanning Electron Microscopy (FSEM) The value of foll thickness was determined by using Field Scanning Electron Microscopy (FSEM) After performing several test, the average thickness was found to be '6.152 microns' (uncertainty = +/- 3%). Hence, the average density of the foil sample was found to be p= 2.345 g/cm³ Since the average density was found to be smaller than pure Aluminum, the percentage composition of the foil was also tested. It was found that there are traces of other chemicals such as carbon, oxygen, iron and silicon in the foil sample. For calculating thickness of Aluminum foll, IIT Kanpur had referred IS 15392:2003,IS 8970:1991, Bureau of Indian Standards Doc:MTD7(4981), 2009 which ....
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....t CRCL. Board has vide Circular No 28/2018-Cus dated 30.08.2018 clarified as follows: "2. It is clarified that in the aforementioned Circulars, it was very categorically indicated that up-gradation of the Revenue Laboratories is an on-going process. Therefore laboratories earlier not equipped with testing facility for a specific item have since acquired the testing facilities consequent to up-gradation. 3. Field formations may therefore first ensure with their respective laboratories that the testing facilities for any particular items listed in the said Circulars are not available with them before forwarding such samples to outside Laboratory(s) listed therein. 4. In case the jurisdictional laboratory does not have testing facility for a given sample, it would be open to the field formations to send such samples to one of the other revenue laboratories which have the facility to test the given sample, instead of availing services of an outside Government. CRCL should also continuously update the list of testing facilities available on its webpage or on the web link of each laboratory so that there are no delays in testing merely on account of ascertainin....