2022 (11) TMI 763

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..... of Coking Coal and confirmed a demands against the appellant. 2. The brief facts of the case are that appellant was issued Show Cause Notice proposing to deny benefit of Notification No. 21/2002-Cus. In adjudication Ld. Commissioner of Customs vide OIO dated 04.02.2011 denied the benefit of the exemption and confirmed the customs duty demand alongwith redemption fine and penalty after relying the test report issued by the chemical examiner, customs house lab. Being aggrieved with the OIO appellant preferred an appeal before the Tribunal. In appeals, CESTAT vide Final order No. A/10298-10299/ 2018 dated 06.02.2018 remanded the matter to the adjudicating authority for re-test of the sample. Under this de novo adjudication order dated 06.03.2 .....

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..... discharge port certificate clearly states that imported goods are coking coal. These certificates are issued by very reputed organizations and there is no reason for revenue for not accepting the same. Further, transactions between parties and the documents fully confirm that the goods being dealt with is coking coal/ coking coal of Australian Origin. He placed reliance on the following decisions; * JSW Steel Ltd., Vs. CCE 2015(12) TMI -1389 -CESTAT * Uttam Galva Metallics Ltd. Vs. CCE- 2019(4) TMI 1703- CESTAT * CC Vs. JSW Steels Ltd. 2013(1) TMI 301 -CESTAT * Adani Exports Ltd. Vs. CC 2010 (249) ELT 93 (T) * Terapanth Foods Ltd. Vs. CCE, 2010 (262) ELT 428 (T) * Taurion & Steel Co. Pvt. Ltd. Vs. CCE, 2009 (241) ELT 390(T) 3.4 .....

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..... t load port and the chemical test report of the department found that the parameters do not match and once there are contradictions on the test reports, hence remanded the matter to adjudicating authority for re-test of sample. On directions of the CESTAT, Ld. Adjudicating authority also requested the Deputy Commissioner of Customs, Pipavav to get the remnant sample re-tested. However Deputy Commissioner vide letter dated 08.01.2019 informed that said sample is not available with their office. In absence of availability of remnant sample, ld. Adjudicating authority decided the present matter on the basis of available evidences and old reports and held that original test report of the Chemical examiner concluded that the sample was other tha .....

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