2023 (12) TMI 488 - AT - Customs

Classification of imported goods - mixed hydro carbon oil - classifiable under 2707 5000 or under 2710 1990? - whether one test report in which 10 out of 21 parameters which have been tested can be held as good enough to hold the same against the party? - HELD THAT - The Hon ble High Court in COMMISSIONER OF CUSTOMS, KANDLA VERSUS RAJKAMAL INDUSTRIAL PVT. LTD. 2022 (2) TMI 264 - GUJARAT HIGH COURT said that department is not required to prove its case with mathematical accuracy and beyond reasonable doubt - the observations in the instant case are to be followed, where 10 out of 21 parameters have been tested but conclusion arrived. It is opined that the Chemical analyst to which there is no serious challenge by way of any other report produced by the party is correct - appeal of the appellant is dismissed.

Summary

Issues involved:
The classification of imported goods and the reliability of the test report submitted by the Department.

Classification of Goods:
The appellant claimed the goods imported were mixed hydro carbon oil, while the Department classified them as high speed diesel oil based on a test report. The Department relied on a test report indicating characteristics of high speed diesel oil, leading to a classification dispute.

Reliability of Test Report:
The Department's reliance on a test report was challenged by the appellant, citing a decision of the Hon'ble Gujarat High Court. The High Court emphasized that the Department does not need to prove its case with mathematical accuracy and beyond reasonable doubt. The appellant questioned whether a test report with 10 out of 21 parameters tested could be considered sufficient evidence. The High Court highlighted the importance of not ignoring material evidence, such as multiple test reports certifying compliance with specifications.

Judgment:
Despite the appellant's non-appearance after multiple opportunities, the Tribunal proceeded to consider the matter on merits. The Tribunal found the Chemical analyst's opinion, supported by the test report, to be reliable and upheld the classification of the goods as high speed diesel oil. Citing the High Court's decision, the Tribunal dismissed the appeal, emphasizing the significance of material evidence in classification disputes.