9911796707
TMI Blog2018 (7) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... is a matter of record that the exporter has neither requested for drawal of samples in presence of the Customs authorities for undertaking re-test of the export consignment nor they have paid the export duty provisionally. Without suspecting the veracity of the samples, which have been put for re-test, it is inappropriate to draw the samples from the export consignments and got the same chemically tested without knowledge of the authorities for claiming the refund of the Customs duty, which have already been finally assessed and deposited by the appellants. It is also seen from the various documents submitted along with appeal that all along in all the documents, it has been declared by the appellants that Fe content in the consignment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. S/B.004473 Dt.03.09.07 22000 MT E-03 (AP) Dt.03.09.07 27.03.2008 Rs.55,00,000 2. S/B.004661 Dt.10.09.07 5000 MT E-24 (AP) Dt.10.09.07 27.03.2008 Rs.12,05,000 The appellants have been engaged in export of iron fines and as per the provisions of Finance Act, 2007 and the Customs Notification No.62/2007 dated 03.05.2007, a Customs duty @ ₹ 300/- per M.T. of iron ore fines having Fe contents 62% and above and @ ₹ 50/- per M.T. for the consignment having Fe contents less than 62% cam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 18.03.2007, has rejected the appellants refund claim on the following grounds : (i) That no samples for determining the Fe content from the export consignment was drawn by the Customs nor any request for drawal of the samples was made by the exporter at the time of shipment ; (ii) The exporter on the basis of test report got conducted by themselves from their private surveyor, namely, M/s Mitra S. K.Pvt. Ltd., determined that the Fe contents for export consignment is 63% and therefore, they have rightly paid the export duty @ ₹ 300/- per M.T. ; (iii) The adjudicating authority has also observed that in all the relevant export documents, like, Shipping Bills, export invoices, contract of the suppliers with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as it has been filed beyond the period of six months as prescribed under Section 27 of the Customs Act, 1962. 3. The ld.Advocate appearing on behalf of the appellant has primarily contested that they have paid export duty @ ₹ 300/- per M.T. on the export of iron ore fines on the basis of primary test report provided by their private surveyor, M/s Mitra S. K.Pvt. Ltd. as per test report dated 4th September, 2007. However, the final report has come on the later date, wherein the percentage of Fe content was 61.83%. The test report certificate to this effect given by their private surveyor, M/s Mitra S. K.Pvt. Ltd. has been produced before the authorities. It has also been contended that it is wrong on the part of the adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same surveyor, M/s Mitra S. K.Pvt. Ltd.. The shipping bills were finally assessed to export duty on the basis of their own declaration and export duty was discharged rightly by them at the time of export at @ ₹ 300/- per M.T. 6. It is a matter of record that the exporter has neither requested for drawal of samples in presence of the Customs authorities for undertaking re-test of the export consignment nor they have paid the export duty provisionally. Without suspecting the veracity of the samples, which have been put for re-test, we find it inappropriate to draw the samples from the export consignments and got the same chemically tested without knowledge of the authorities for claiming the refund of the Customs duty, which hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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