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TMI Blog2011 (3) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... s that appellant have made out a very strong case for waiver of pre-deposit. - C/78 of 2011 - - - Dated:- 15-3-2011 - Mrs. Archana Wadhwa, Mr. B.S.V. Murthy, JJ. Appellant : Shri V.K. Jain, Advocate Shri Vishal Agarwal, CA Respondent : Shri Imamuddin Ahmed, SDR Per : Mr. B.S.V. Murthy; The facts of the case in brief are, that the appellant had filed bill of entry dated 07.3.2007 for re-import of 19254.414 MTs of High Speed Diesel (HSD) claiming classification under CTSH 27101930 and benefit of exemption under condition 1(e) IV of notification No. 94/1996-Cus dated 16.12.1996. Earlier the appellant had exported 42270.668 MTs of HSD per vessel MT Sonata vide shipping bill dated 15.12.2007 covered under 3 bills of la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inar Port mid-stream. Thereafter, as per the appellant s request, the bill of entry filed for the quantity of 19254.414 MTs of re-imported goods was provisionally assessed for want of documents/ information as required under Notification No. 94/96-Cus dated 16.12.1996. 2. On the ground that what was exported by the appellants and re-imported is only HSD and exemption is available in respect of additional customs duty at Rs. 2 per litre on imported HSD and notification No. 94/1996-Cus, proceedings were initiated which culminated into the impugned order. In the impugned order, appeal filed by the appellant has been dismissed on the ground that appellant failed to deposit entire amount of duty demanded as per the stay order. 3. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the product is HSD. He also submitted that the product was sent back by the buyer and the fact that out of 12 Tanks, only three tanks were found contaminated and sent back would show that there was a genuine problem of contamination and non fulfillment of standards by the product contained in the three tanks which were sent back by the buyers. Further, he also submitted that the learned Commissioner has taken a view that the report of Inspectorate of Griffith (India) Pvt. Limited on the samples drawn from the tanks of the ship cannot be taken into consideration since the report gave only flash point and did not specify the methodology adopted for the test. He submits that the Learned Commissioner on the one hand relies on the report on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffith (India) Pvt. Limited, in respect of samples drawn from the tanks has been rejected on the ground that it gave only flash point and did not indicate nature of the test conducted. We find that there are about 16 parameters in BIS-1460 and the Customs laboratory has also not tested all parameters. We find considerable force in the arguments advanced by the learned advocate that Inspectorate of Griffith (India) Limited has indicated only flash point while inspection of the samples drawn from the tanks since the product failed only that test. He submitted that in respect of the 9 tanks the flash point was found to be more than 75 whereas only in respect of three tanks it was found to be 300C. We find that the grounds for rejection of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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