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TMI Blog2008 (3) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... N. Jha, President]. - In terms of the impugned order the appellant is required to pre-deposit a sum of Rs. 2,15,731/- as customs duty together with interest under Section 28(1) and Section 28AB of the Customs Act from the date of filing of the bill of entry, and penalty of Rs. 50,000/- to maintain this appeal. Application has been filed for waiver of the requirement of pre-deposit and stay of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a fit case where the goods should have been re-tested for which, as a matter of fact, the appellant had filed application which was not allowed. It was submitted that having held that the opinion of the CRCL was not conclusive, the learned Additional Commissioner committed error in treating the goods as fresh virgin oil on the basis of answers given by the Chemical Analyst of the CRCL in another ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Point Nil 6. Kinematics Viscosity at 50 C More than 94 C 7. Density at 15 C 0.8816 lm/CM3 8. Test for glycolic Bodies Negative 4. Learned SDR submitted that the absence of glycolic bodies is indicative of the fact that the oil was recycled. He pointed out that glycol is used as an anti free ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can hardly be disputed. Since glycolic bodies were not found in the sample, among other things, we are prima facie of the view that goods were virgin fresh base oil and therefore, value enhancement by the customs authorities was justified. That being the position, the appellant has failed to make out any case for waiver. 5. Accordingly, we direct the appellant to deposit Rs. 2,15,731/- within si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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