TaxTMI 
TaxTMI 
2026 (6) TMI 718
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....s. dated 01.03.2006. The Original Authority denied the benefit of the Notification and accordingly, confirmed duty amount of Rs.6,24,76,922/-. On appeal, the Commissioner (Appeals) allowed the benefit of the Notification based on the decision of the Hon'ble Supreme Court in the case of Tata Chemicals Ltd. vs. CC (Preventive), Jamnagar: 2015 (320) ELT 45 (SC). Aggrieved by this order, the revenue is an appeal before us. 2. Learned Authorized Representative (AR) submitted that the Appellate Authority's observation that the samples was not drawn as per the procedure prescribed under IS Standard 436, cannot be sustained since the samples were drawn in the presence of Custom House Agent of the importer and the procedure of sampling was object....
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....s filed before the Commissioner (Appeals), who considered all the documents placed on records and decided the issue in their favour by allowing the benefit of the Notification. Therefore, it is submitted that the grounds taken by the Revenue now do not challenge any of the stand taken by the Commissioner (Appeals) in the impugned order. He submitted that the issue is squarely covered by decision by the Hon'ble Supreme Court in the case of Tata Chemicals Ltd. (supra). 4. Heard both sides and perused the records. The Commissioner (A) in the impugned order has allowed the appeal filed by the respondent on the ground that the samples drawn were not as per the procedure prescribed under IS-436 since the correct technical parameters and descri....
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....b-lots - For the purpose of sampling, the entire quantity of coal in a ship shall be divided into a suitable number of sub-lots of approximately equal weight as specified in Table 1. 5.1.1 A gross sample shall be drawn from each of the sub-lots and shall be kept separately so that there will be as many gross samples as the number of sub-lots into which the lot has been divided. 5.2. Sampling of coal from ships shall be carried out, as far as practicable, when coal is in motion. If it is taken on a conveyer, the gross sample shall be collected as per the procedure laid down in Table 3. If not, the gross samples may be drawn during loading or unloading of the ship. For this purpose, the number of increments to be taken shall....
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....ployee but also stated that he was not present when the samples were taken. In fact, therefore, there was no representative of the appellants when the samples were taken. In law equally the Tribunal ought to have realized that there can be no estoppel against law. If the law requires that something be done in a particular manner, it must be done in that manner, and if not done in that manner has no existence in the eye of law at all. The Customs Authorities are not absolved from following the law depending upon the acts of a particular assessee. Something that is illegal cannot convert itself into something legal by the act of a third person". In view of the above decision of the Hon'ble Supreme Court, we do not find any justification gi....