9911796707
TMI Blog2005 (2) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... The value declared for the goods as per the invoice is US$ 39936 @ US$ 12.95/Kg. The respective samples from the consignment were tested by the Central Silk Board to confirm the Grade. As per the test report, vide CSB, Bangalore letter dated 27-10-2003 and letter dated 11-9-2003, it was found that 598.90 kgs. were of 2A Grade and the remaining were of 3A and 4A grade. Therefore, as per the Customs Notification No. 106/2003 dated 10-7-2003, Anti-Dumping Duty was held to be leviable on 2A grade of Mulberry Raw Silk, which worked out to Rs. 3,04,424/-. The unit price at which clearance is made by the importer was found to be US$ 13.00 per kg. for 2A Grade and US$ 13.50 per Kg. for 3A Grade, which was found to be lower than the contemporaneous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, the prayer for re-test was accepted by remanding the matter. He also relied on this Bench s Final Order No. 1861/2004 dated 24-11-2004 rendered in the case of M/s. Sree Satyanarayana Silk Koti v. CC, Chennai which also was remanded with a direction to re-test the samples and pass a speaking order by following the principles of Natural Justice. 4. The learned JCDR submitted that the appellants have not cross-examined the Chief Chemist and, therefore, their prayer for re-test should not be granted as held by the Apex Court in the case of CC, New Delhi v. Punjab Stainless Steel Industries - 2001 (132) E.L.T. 10 (S.C.). She submits that the importer had accepted the results in 4 lots and has cleared the same. He should not be granted re- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is substance in this argument. Therefore, the need to grant re-test is justified as the goods are still in the custody of the department. The prayer for re-test is required to be granted to the importer. In the three judgments cited by the Counsel, the President s Bench in the case of M/s. Kaveri Silks Jute Pvt. Ltd. v. JC, Customs and this Bench, in the case of M/s. Sree Satyanarayana Silk Koti v. CC, Chennai have already allowed the prayer for re-test and the matters have been remanded. Therefore, the impugned order is set aside and the matter remanded for de novo consideration. Samples should be drawn and sent for re-test to a reputed lab chosen by the department in the matter. The plea that no RF and penalty is imposable as there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
