9911796707
TMI Blog2011 (3) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... essel MT Sonata vide shipping bill dated 15.12.2007 covered under 3 bills of lading all dated 24.02.2007 under advance authorization as well as EPCG scheme. At the time of export, samples of the export goods were drawn from the storage tank situated within the appellant s refinery as also from the ship s tanks after loading. The test reports dated 21/22.02.2007 of the samples of export goods which were drawn in the appellant s refinery and tested by the independent surveyor M/s. Inspectorate Griffith India Pvt. Limited, appointed by the buyer, met with all the quality specifications of the product as per supply contract. As the independent surveyor appointed by the buyer certified the quality of the export goods to be supplied, the consignm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to deposit entire amount of duty demanded as per the stay order. 3. Learned advocate for the appellants submitted that appellants did not make the deposit in view of the fact that appellants have a very strong prima facie case in their favour and as per settled law that when the appellants have a prima-facie case, it has to be held that undue hardship exists because of this reason and because of this reason only they have sought modification of stay order which has been rejected and ultimately, the appeal itself has been rejected. He submitted that according to report of the chemical examiner of the department itself the product did not meet the specifications of HSD. Learned Commissioner has taken a view that the flash point wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est. He submits that the Learned Commissioner on the one hand relies on the report on the samples drawn in the refinery whereas does not recognize the report of the independent agency in respect of the samples drawn from the tanks. He submits that product was re-imported because it did not fulfill the standards and therefore, what was exported was also not HSD and re-imported was also not HSD. Learned DR on the other hand submitted that the very fact that samples drawn in the refinery fulfilled standards shows that the product was nothing but HSD. Further, he also reiterates that other points considered by the lower authorities. 4. We have considered the submissions made by both the sides. As submitted by the learned advocate, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of three tanks it was found to be 300C. We find that the grounds for rejection of the reports of Inspectorate of Griffith are not very convincing. This is a case where 1/4th of the product exported has been returned by the buyers and the ship was already on its way and was half the way of its voyage. Evidence is available to show that samples were drawn from the tanks after the product was loaded on to the ship and since the tests done in the refinery under the supervision of independent agency, had fulfilled the conditions, without waiting for the results of the sample test, the ship sailed and subsequently only when in respect of three tanks the test had failed, the product contained in those tanks has been re-imported. Therefore, pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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