2004 (12) TMI 181

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....lication, we proceed to deal with the appeal. 2. The respondents imported what they declared as "Crude Palm Kernel Oil" and filed a Warehousing Bill of Entry on 3-3-2004 for removal of the goods to Warehouse. Samples of the goods were drawn on 3-3-2004 itself and sent to the departmental Chemical Laboratory, Tuticorin for assay of Free Fatty Acid (FFA) content. This was necessary as the rate of Customs duty payable by the importer depended on FFA content. If FFA percentage assessed in terms of Palmitic Acid was less than 0.5, duty was recoverable on the goods at the rate of 85%, and if it was 0.5 or more, the appropriate rate of duty was 75%. The respondents claimed FFA content to the extent of 2.99% in terms of Lauric Acid, which claim ....

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....hat neither Section 144 of the Customs Act nor any provision of the Appraising Manual permitted fresh sampling for chemical test after the original sample was tested and reported on. Ld. DR also refers to certain correspondence between the Customs House and the Laboratory. One of these letters is one dated 4-6-2004 of the Director (Revenues Laboratories), Central Revenues Control Laboratory, New Delhi, addressed to the Asstt. Commissioner (Import), Custom House, Tuticorin. This letter, inter alia, states that no purpose would be served by testing duplicate sample for FFA content after three months from draw of the sample. A subsequent letter dated 10-11-2004 of the Asstt. Chemical Examiner, Customs House Laboratory, Tuticorin addressed to t....

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.... Acid Value in terms of Palmitic Acid is 3.0. The overseas test report showed 2.99 as the FFA in terms of Lauric Acid, which, if converted by multiplication with the relevant factor (1.28), would yield FFA content of 3.83 in terms of Palmitic Acid. Ld. Consultant has submitted that there is no reason whatsoever to doubt the authenticity of the report issued by the Central Food Laboratory and, therefore, the assessment on the subject goods is liable to be finalised on the basis of this report. 5. After carefully considering the rival submissions, we find that, in the facts and circumstances of the case, any testing of the fresh samples drawn on 24-3-04 would not yield any reliable results inasmuch as it has already been clarified by the C....