9911796707
TMI Blog1992 (6) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 111 (d) of the Customs Act and allowed the appellant to redeem the same on payment of a redemption fine of Rs. 1 lakh. 3. In both these cases the goods imported are terneplates and the quantity and value of the goods in each of the consignments are also similar. The points of law as well as facts involved in both these cases are similar and we propose to dispose of these two appeals by a common order. 4. The brief facts in the above two appeals are that the appellants sought clearance of the above-said quantity of terneplate against their import licence No. P/S/1946/663 dated 3-1-1984, which was issued for import of iron and steel items covered under Part A of Appendix 7 of AM 84 policy. The appellant submitted a test certificate issued by M/s Transport Planning and Services International, Inc. in U.S.A. dated 7-3-1985 pertaining to the subject goods. The chemical composition of the goods in question in both these appeals are indicated in the test certificates given by the above importer. The test certificate in both these cases described the subject goods as terneplate of usual quality and content. Accordingly, the appellant vide their letter dated 31-5-1985 requested ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not interested in the show cause notice and a personal hearing may be granted. After the reply was furnished a personal hearing was granted to the appellants in both these cases and the impugned order was passed. 6. The learned Advocate Shri S.B. Zaman, appearing for the appellants contended that the test report of the Custom House was not given to the appellants. He also contended that the Collector did not consider the test report of the foreign supplier which described the subject goods as regular terneplate. He also contended that the above report of the foreign supplier goes to show that the material is composed amongst other things, lead and tin, and this confirms that the material is coated with tin and lead, as required for classification of the subject goods as terneplate. He also contended that non-supply of the test report by the Custom House is fatal to the adjudication proceedings as the appellant had no opportunity to contradict the report. Therefore, the principles of natural justice are violated in this case. It was also contended that the appellant was not given any samples after drawing the same so as to enable them to obtain opinion from another recognised t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant. In spite of such demand the same was not furnished to the appellant. In those circumstances, it was held that the principles of natural justice are violated. The second ground on which the appeal was allowed was that the argument was heard by one Collector and the orders were passed by another Collector. But in this case the Collector who heard the arguments passed the impugned orders also. So, that case is not applicable to the facts of this case on the ground that the appellant while filing the reply to the show cause notice did not dispute the correctness of the test report made by the Custom House. The appellant also did not ask for a copy of the test report as could be seen from the reply statement filed by the appellant. A perusal of the show cause notice in both these cases reveal that the contents of the test report are clearly stated in the show cause notice. 10. The Supreme Court in the decision reported in AIR 1976 S.C. 143 (City Corner v. Personal Asstt. to Collector) had held as follows :- 5. ........ The learned Judges of the High Court examined the various documents the copies of which had been asked for by the appellant and came to the conclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f tin and lead. The composition of the said test certificate merely indicated the presence of lead and tin only in the base metal and not in the coating. On the contrary, the test results of Custom House Laboratory vide T/M No. S43-46/85A (III) clearly indicated that the subject goods were tin plates. Since these were composed of Mild Steel coated with tin. Accordingly the test certificate issued by M/s Transport Planning Services International, Inc. U.S.A. dated 7-3-1985 appeared to be not acceptable in absence of any positive evidence thereon that the subject goods were coated with lead or an alloy of tin and lead." Again, in the discussion portion, the adjudicating authority held as follows :- His contention that the goods are now under OGL is not correct because what has been brought under OGL now is terneplate whereas the goods have been found to be tin plate. A similar case has been decided by me in file No. S49-P-13/85A (III)/S33-20/85A(III) wherein it was observed after considering the submissions made by the importers and after going through the records that the test certificate issued by M/s Transport Planning Services International U.S.A. did not show coating bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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