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TMI Blog2016 (10) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs that the previous consignment may be of the same composition, by itself does not establish that the previous consignments were admittedly of the same composition. The expression used by the deponent is 'may be' and he himself was not sure of the same fact. The composition of the fabrics may vary or change from the consignment to consignment inasmuch as there is not much difference in the wool content of the fabrics - appeal dismissed - decided against Appellant. - Customs Appeal No. 330 of 2009 - ORDER NO. C/A/53573/2016-CU-[DB] - Dated:- 16-9-2016 - Ms. Archana Wadhwa, Member (Judicial) and Mr. V. Padmanabhan, Member (Technical) Smt Suchitra Sharma, DR for the Appellants None for the Respondent ORDER Per Arc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as against the importers claim of BED at the rate of 75 per square meter. 4. It is seen that the importer accepted the said change in the classification and agreed to pay the differential duty. However, inasmuch as the importer had made two previous imports of the same fabrics from the same supplier, Revenue proposed to apply the test report of the present consignment to the previous consignments also and accordingly, raised differential duty of ₹ 9,87,372/- 5. In adjudication, the original adjudicating authority confirmed the said demand along with interest and imposition of penalty of identical amount. Further, the imports were held liable to confiscation and accordingly a redemption fine of ₹ 4 lakh was also imposed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s evidentiary value as retraction was subsequent to show cause notice. 9. We find no merit in the above statement of the Revenue. Admittedly, the change in the classification of the present import of fabrics is based upon the test result by the chemical examiner whereas it is not disputed that no such test results were carried out in respect of previous imports. The law on the issue is well settled. The test reports of the samples drawn from a particular consignment cannot be applied to the previous consignments. Merely because the deponent of the statement has agreed before the Customs that the previous consignment may be of the same composition, by itself does not establish that the previous consignments were admittedly of the same com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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