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TMI Blog2018 (10) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... Carbon Ferro Manganese Fines could not be established with the imported High Carbon Ferro Manganese Fines on the basis of the documents submitted at the time of the import and export. Held that:- According to the petitioner, the export document shows that, the Manganese content is 68% minimum. With respect, the same itself will indicate that, the quality was not that, as imported. Moreover, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the writ petition and submits that, the grounds on which, the impugned order stands vitiated are specified therein. Essentially, he submits that, the authorities failed to take into consideration the independent test reports. The authorities failed to appreciate that, the wordings in the documents of import and export involved. The same goods were sought to be exported as that imported. Moreov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted at the time of the import and export. The petitioner preferred an appeal therefrom. The Commissioner (Appeals) rejected the appeal after concurring with the findings returned by the Jurisdictional Assistant Commissioner. The petitioner filed a revisional application. The revisional application was heard on November 14, 2017 in presence of the representative of the petitioner. The same g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions were required to be satisfied for the petitioner to be entitled to the duty drawback claim. The impugned order deals with the order of the adjudicating authority. It deals with the contentions raised on behalf of the petitioner. It finds that, the imported High Carbon Ferro Manganese Fines contained 72.09% Manganese as the main ingredient while that of the shipping bills for the export ..... X X X X Extracts X X X X X X X X Extracts X X X X
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