9911796707
TMI Blog2009 (11) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... not borne the counter signature of the Assistant Commissioner/Deputy Commissioner. The lower authority had levied education cess on payment made through DEPB which was contrary to the decision of the CESTAT vide Final Order No. 1347/07, dated 28-11-07. The lower authority had wrongly levied interest on warehoused goods for a period within 90 days of warehousing. The palm oil (edible grade) in bulk imported under the subject three Bills of Entry was denied concessional rate of 65% applicable to palm oil (edible grade) and the consignments were assessed to duty at the rate of 75% wrongly. The appellants had prayed for setting aside the assessment orders of the Superintendent of Customs, Kakinada and to allow the appeal with consequential reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposed. A copy of the test report of the Chemical Examiner had not been furnished to the appellants before finalization of assessment. As per the report of the Port Health Officer, the sample of the impugned goods conformed to standards laid down under PFA Act and Rules and should be refined before releasing them for human consumption. In view of this report, the impugned consignments were entitled to concessional rate of duty. 5. The learned JDR submits that the impugned goods were tested and found not to conform to the entry at Sl. No. 34 of Notification No. 21/02 Cus., dated 1-3-2002 prescribing lower rate of 60% ad valorem. The goods were classifiable under CSH 1512 11 attracting duty of @ 75% ad valorem. The assessments made on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied on for assessment of consignments of crude palm oil imported prior to 1-8-2003. However, we find considerable force in the argument of the appellant that they should have been heard before the assessment was finalized. The claim that the assessment could not have been finalized without furnishing the assessee a copy of the Chemical Examiner s report of the samples of the impugned consignments is also valid. During hearing, the learned Counsel for the appellant had requested for remanding the matter for a fresh adjudication. We find that the Bills of Entry involved have to be finally assessed after hearing the submissions of the appellant also on the test report of the Chemical Examiner. In the circumstances, we remand the matter to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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