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2017 (10) TMI 1201 - AT - CustomsPrinciples of Natural Justice - even though the second test report dated 03.01.2007 was against the appellant, however, a copy of the same was neither handed over to them nor given a chance to make their submission on the said test report, and the assessment order was passed by the adjudicating authority relying the said test report - Held that - the second test report dated 03.01.2007 has been relied upon by the adjudicating authority in denying the benefit of the Notification observing that the ash content of the imported coal is more than 12%. Even though the said test report is in agreement with the earlier test report, however, the appellant ought to have been given a chance to advance their case on the said test report before the assessment was finalized by the adjudicating authority relying the said report. The matter is remanded to the adjudicating authority to decide the case afresh - appeal allowed by way of remand.
Issues:
Appeal against OIA No.63/JMN/2007; Violation of principle of natural justice; Denial of benefit of exemption Notification based on test report; Remand by Hon'ble High Court for fresh consideration. Analysis: The appeal was filed against OIA No.63/JMN/2007 passed by the Commissioner of Customs (Appeals), Jamnagar. The case involved the import of Cooking Coal of Chinese Origin, where discrepancies in ash content were noted. The Revenue conducted tests revealing ash content higher than stated in the commercial invoices. The appellant requested re-testing, which was initially denied. Subsequently, hearings were held, and a second test report dated 03.01.2007 was issued, leading to the denial of exemption benefits. The appellant argued a violation of natural justice as they were not provided with the second test report before the assessment was finalized. The appellant also highlighted a discrepancy in ash content for a part of the consignment sold to another party. The Tribunal found merit in the appellant's argument regarding the lack of opportunity to present their case based on the second test report. Consequently, the matter was remanded to the adjudicating authority for a fresh decision after providing the appellant with a copy of the test report and an opportunity to be heard. The Tribunal allowed the appeal by way of remand, keeping all issues open for further consideration.
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