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TMI Blog2018 (7) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... decided against Revenue. - Appeal No. C/70184/2015-CU(DB) - C/A/70964/2018-CU[DB] - Dated:- 22-5-2018 - Shri Archana Wadhwa, Judicial Member And Shri Anil G. Shakkarwar, Member (Technical) Present for the Appellant: Shri Rajeev Ranjan (Joint Commissioner) A.R. Present for the Respondent: Shri Vaibhav Dixit, Advocate ORDER Per: Archana Wadhwa The assessee is Pvt. Ltd. Co. and engaged in the business of import of Chalk-Natural Calcium Carbonate (Natural Uncoated Ground Calcium Carbonate) from Vietnam and thereafter selling the same within the country. The appellant claimed to have imported Natural Ground Calcium Carbonate e.g. Calcite and Chalk Powder which is classified under Ch. 25 of the Customs Tariff e.g. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wder/Natural Calcium Carbonate. The CRCL vide letter dated 25.7.2014 stating that:- No new equipments/machines have been installed/purchased specifically for testing the sample of calcite powder/calcium carbonate after 13.9.2013. On account of incapability of conducting test of subject product by CRCL Delhi and Indian Bureau of Mines, Customs staff at ICD-Loni started sending samples to a NABL accredited Lab namely Spectro Analytical Labs Limited. Okhla New Delhi. The samples of the appellant were sent to Spectro Analytical Labs Ltd., New Delhi from IDC-Loni due to refusal of CRCL for testing of the said samples of same commodity i.e. Chalk Powder. Accordingly, Spectro Analytical Labs Ltd. replied to all the 10 queries enquired by Customs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndian Standard. 3. Another test report was also prepared by the same chemical examiner i.e. Sh. S.K. Singh on same date i.e. on 07.05.2014 wherein he preferred to cover only first 05 tests while the rest 5 tests were left and were not even recorded in his report After having knowledge of the aforesaid test reports dated 07.05.2014, one of the importers as ICD-Loni moved an application before the CRCL, New Delhi under the Right to Information Act, 2005 (hereinafter referred to as the RTI Act, 2005) seeking information regarding the Indian Standard used by CRCL to test calcite powder/natural calcium carbonate. The aforesaid application was disposed of by the same chemical examiner Mr. S.K. Singh by stating that no Indian Standard Method w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er laboratory equipped to test the samples as required by the test memo. In a similar matter, some other Importers filed a Writ Petition against the reports of CRCL for similar goods in the Hon ble High Court of Allahabad and demanded the retesting of their samples at any NABL accredited Lab. The Hon ble Court decided the matter and directed the Commissioner ICD-Loni to settle the issue of retesting within four weeks time. However, Commissioner ICD-Loni again turned down the request of retesting the samples of such Importers on the ground that pick and choose facility can not be granted to the Importers‟‟. All importers again preferred an appeal before Hon ble Allahabad High Court against the order of the Commissioner, ICD-Loni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority at ICD-Loni had not taken any action for sending the samples to any other laboratory equipped to test the samples as required by the test memo. 5. It is seen that assessments were finalised and letters for enforcement of bank guarantees were issued to the banks with a copy to the respondent. The same were appealed against before Commissioner (Appeals), who vide his impugned order, observed as under:- The Customs Authorities of LONI, ICD are directed in the interest of justice to get the retesting of the samples, in respect of the Bills of Entry under appeal, done from a Govt approval lab, other than CRCL, which is equipped to test and report on the all ten points of the test memo, finalize the provisional assessement on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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