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TMI Blog2011 (8) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... .09.2003 for discharge of SKO (Superior Kerosene Oil) at Mangalore and Cochin. On the basis of intelligence, Directorate of Intelligence Revenue drew the samples from all the tanks of the vessels and sent the same for test to M/s Mangalore Refinery and Petrochemicals Ltd., A certificate of origin issued by M/s Oman Refinery Company indicated the cargo as SKO. A part of the cargo in this vessel was received from another tanker MT WADBANNAQA at Fujairah. The master of the vessel, referred the cargo as JET A-1. The test results from M/s MRPL revealed that the sample meets the requirement of ATF (Aviation Turbine Fuel) except for electrical conductivity. Since ATF can be imported only through Indian Oil Corporation as per Exim policy, proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he view that the impugned goods is not Aviation Turbine Fuel and therefore there is no mis-declaration, no revenue loss and in fact, the entire goods were ordered to be re-exported. In those circumstances, it was of the view that confiscation, imposition of fine and penalty is unsustainable and accordingly it yet aside the Same. Aggrieved, the Revenue is in appeal. 4. Learned Counsel appearing for the Revenue assailing the impugned order contends that, admittedly the impugned goods satisfy the requirement of ATF, except for electrical conductivity. The material on record discloses that after import, before it is actually sold for use, this component could be added, so that it could be sold as Aviation Turbine Fuel. The report shows ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the said goods that electrical conductivity can be injected into material which is imported, will not make it Aviation Turbine Fuel on the date of the import. 8. Under these circumstances, no doubt as rightly pointed out by the Tribunal, the authorities should have made further investigations to find out the motive of export of said goods as what is exported is a product which is costlier than the product which is mentioned in the bill, of entry. No such effort seems to have done. Therefore the case of mis-declaration is not conclusively established. It is not in dispute that both these category of cases fall under same classification and there is no revenue loss. If the assessees had no intention of importing Aviation Turbine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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