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TMI Blog2007 (12) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... within the limit of 64% - there is chance of evaporation of moisture & a test conducted after lapse of 6 months time, would not give the same iron content which was found at the time of export- Revenue’s allegation is not justified - C/439/2007 - 1445/2007 - Dated:- 24-12-2007 - Shri T.K. Jayaraman, Member (T) [Order per: T.K. Jayaraman, Member (T)]. -1. This appeal has been filed again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Commissioner held that the impugned goods are liable for confiscation under Section 113 of the Customs Act. He imposed a redemption fine of Rs.6 lakhs in lieu of confiscation of the exported goods and a penalty of Rs.1 lakh under Section 114 of the Customs Act, 1962. 3. Shri Pradyumna, learned Advocate appeared for the appellants and Shri Anil Kumar, learned JDR for the Revenue. 4. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. K.C. Lakiri And another [1987 (30) E.L.T. 686 (Goa)] wherein it is held that: "For determination of the Fe content it is not enough to rely on the analysis of only the dry ore but is necessary to determine the Fe content in respect of moist iron ore — The percentage of Fe contents determined on dry basis cannot be taken as percentage of Fe contents in respect of the iron ore which is moist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned. Moreover, the certificate produced by the appellant has been issued by a reputed testing company. The fact that the sample was not drawn in the presence of departmental officers is not a very strong ground to reject the test results. Hence in my view, the impugned order is not sustainable. I set aside the same and allow the appeal with consequential relief. (Pronounced and dictated in open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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