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TMI Blog2020 (1) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the test report from the supplier of the goods which clearly indicated that the imported consignment is having the characteristics of Palm Kernel Acid Oil and not Palm Kernel Fatty Acid, as held by the Revenue based on the CRCL report - Further, the value obtained from the Mumbai port regarding import price, which has been applied for the imported consignment is for Palm Kernel Fatty Acid distillate and cannot be applied in the present case. The impugned order is not sustainable on account of findings in the case of PUNJAB STAINLESS STEEL INDUSTRIES VERSUS COMMISSIONER OF CUSTOMS, KANDLA [ 2000 (8) TMI 141 - CEGAT, NEW DELHI] and M/S OC CROCHETS PVT. LTD. VERSUS CCE-DELHI-III [ 2019 (5) TMI 809 - CESTAT CHANDIGARH] as the re-test of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iption. 2. Being aggrieved, the appellant is in appeal before us. 3. The present order is in terms of CESTAT remand order dated 29.6.2010 vide Final Order No. C/107/2010, wherein the earlier adjudication order dated 28.2.2005 was set aside with the direction that the original authority shall take into account the grounds of appeal advanced by the appellant and Commissioner, and shall also grant opportunity of hearing to the respondent before passing the de novo order. The impugned order is in terms of the said remand direction by the CESTAT. 4. The brief facts of the case are that the appellants had imported consignment of Palm Kernal Acid Oil and filed a Bill of Entry No. 314 dated 21.2.2000 through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from Mumbai port which was @ USD 530 PMT CIF against invoice value @ USD 301.00 PMT CIF by the appellant. The differential duty recoverable worked out to ₹ 521755/- as mentioned in the Show Cause Notice. The appellant contested the test report and submitted that the parameters, which were considered for testing of the samples by the CRCL, were not as per the standard prescribed for such test, and also supplier test report, which indicated that the goods were in fact, Palm Kernel Acid Oil only was not taken into account. Therefore, request was made to the adjudicating authority to permit the re-test of the sample of the imported goods which were in the custody of the Department, however, the same was not denied by the adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case is regarding the description of the imported goods as to whether the Palm Kernel Acid Oil or Palm Kernel Fatty Acid and also the valuation adopted by the adjudicating authority for the imported consignment. We find a considerable force in the submission made by the learned Advocate regarding denial of the re-test of the product imported. We also find that the test report has not indicated the various chemical parameters prescribed for the test of the imported goods in terms of fatty acid contents moisture and impurities and iodine and saponification value. The appellant has produced the test report from the supplier of the goods which clearly indicated that the imported consignment is having the characteristics of Palm Kernel Acid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Customs, in the impugned order, denied the request for re-test on the ground that no valid reason for the same has been given and the request was based on flimsy grounds. The show cause notice was issued to the appellants on 20-5-1996 alongwith the test reports and the appellants on 17-9-1996 made a request to the Commissioner (Appeals) for re-testing of the samples giving reasons as now pleaded in the appeal before us. In the facts and circumstances of the case, to remove doubts, the request for retesting of samples by the appellants cannot be said to be on flimsy ground. The Tribunal, in appellants' own case vide Final Order No. A/707/98-NB, dated 14-8-1998, held that declining the request of re-testing amounts to violati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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