9911796707
TMI Blog2010 (2) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in the iron ore fines exported by the petitioner to be at 61.90%. The petitioner therefore claimed export duty liability at Rs. 50/- per MT in terms of the notification of Government of India dated 3-5-2007. Held that – eminently arguable case on merits before CESTAT though reason set out for condonation of delay. Communication gape between petitioner and authorized representative not substantial. Delay condoned on petitioner depositing Rs. 25,000 towards cost for delay. - 25315 of 2009 - - - Dated:- 2-2-2010 - Goda Raghuram and Ramesh Ranganathan, JJ. Shri S.R.R. Viswanath, Advocate, for the Petitioner. Shri A. Rajashekar Reddy, Advocate, for the Respondent. [Order per : Goda Raghuram, J. (Oral)]. - The order of the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E content is eventually found to be in excess of 62% on testing. The 1st respondent allowed export of the consignment after drawal of a representative sample. On examination by the Chemical Examiner, Customs House Laboratory, Visakhapatnam the Fe content was stated to be 62.59% by weight. Based on such Chemical Examiner's report, the 1st respondent directed the petitioner to remit the differential duty along with interest, failing which the Bank guarantee furnished by the petitioner would be appropriated. At the personal hearing accorded by the 1st respondent on 18-9-2009, the petitioner contested the method of drawal of samples and requested for re-testing by the Central Revenue Laboratory (CRL), New Delhi while undertaking to keep the Ban ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a delay of 146 days in preferring the appeal. The reason for the delay as stated in the affidavit accompanying COD Application No. 64 of 2009, was a communication gap between the petitioner and its authorised representative who handles the legal affairs of the petitioner. 6. By the order impugned, the CESTAT found no reasonable cause for condoning the delay and dismissed COD Application No. 64 of 2009 and consequently the appeal would stand dismissed. Hence the writ petition. 7. That the CRL, New Delhi's report dated 5-2-2008 has certified that the FE content in the iron ore fines exported by the petitioner was 61% is borne out by the letter dated 5-5-2008 addressed by the 1st respondent to the petitioner. In the circumstances, the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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