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TMI Blog2022 (12) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... final boiling point of the cargo should be below 240 Celsius. It has been alleged that this was done in order to ensure that the goods imported by the various importers through the appellant did not qualify as SKO but qualified as ICMP. It is seen that other than alleged manipulation of final boiling point, there is no other manipulation by the appellant from the officers of the chemical laboratory, Kandla. From the test report, it is seen that the requirement of final boiling point for SKO is 300 Degree Celsius maximum. Thus, if final boiling point of any petro chemical exceeds 300 degree Celsius the same would not qualify as SKO. Alleged manipulation of the final boiling point by the officers of Kandla laboratory at the behest of the appellant - HELD THAT:- It is seen that the appellant has alleged to have asked the officers of Kandla chemical laboratory to show that the max. boiling point is below 240 degree Celsius. The motive for doing this is supposed to be that the goods should not qualify as SKO. It is not understood as to how by getting report manipulated to show that the final boiling point is below 240 degree Celsius, the appellant could have achieved the objec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 dated 23.08.2018 by M/s. Shree Sanari Shipping. The custom broker in the said case was the appellant. The goods were described as 373.84 MTS of Industrial Composite Mixture Plus. The samples were drawn on 24.08.2018 and forwarded to Customs Laboratory, Kandla for testing vide Test memo No. 1033660 dated 24.08.2018. The specific query made in the said test memo was to ascertain Nature, Composition, Description of Goods, Initial Boiling Point, Final Boiling Point, Percentage of Volume (including losses) Distillation at 210c Flash Point, whether goods are ICMP or Light Oil/SBPS/HSD/SKO/ATF/LDO or otherwise. The customs laboratory, Kandla gave a report No.2395/27.08.2018 by Shri Ram Chandra, the test report was as follows:- Sr. No. Bill of Entry No. Date Test Memo No. Date by Custom House Kandla Test Report by CH Kandla Laboratory issuing date 1 7749179/23.08.2018 1033660 dtd. 24.08.18 Above reported parameter meets the requirement of Kerosene as per IS 1459-1974 (Re-affirmed in 2001).(30.08.2018) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sting SKO. He argued that since the department itself has not carried out the test necessary as prescribed by BIS to establish that the imported goods were SKO, the allegation of prior knowledge of the appellant that goods were misdeclared and restricted in nature cannot be sustained. 2.3 Learned counsel pointed out that there is no violation of Regulation 10(a) of CBLR, 2018 as the appellant had produced authorizations received from all the importers before the concerned officers and none of the importers have denied having appointed the appellant to act as Custom Broker in connection with the clearances. Regulation 10. Obligations of Customs Broker. - A Customs Broker shall - (a) obtain an authorisation from each of the companies, firms or individuals by whom he is for the time being employed as a Customs Broker and produce such authorisation whenever required by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; 2.3.1 He further submits that the allegation regarding violation of Regulation 10(d) of CBLR, 2018 cannot be sustained in view of the fact that department itself has not carried out the tests necessary to esta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Customs authorities, as the case may be, from a client who is entitled to such information; 2.3.5 Learned counsel further argued that the allegation regarding violation of Regulation 10(m) of CBLR, 2018 is without any substance and without any evidence. It has been argued that the said allegation is unsubstantiated with any evidence and therefore should be dismissed as such. Regulation 10. Obligations of Customs Broker. - A Customs Broker shall - (m) discharge his duties as a Customs Broker with utmost speed and efficiency and without any delay; 2.3.6 Learned counsel further argued that Regulation 10(m) of CBLR, 2018 does not mandate that appellant should physically get in touch with the clients. He argued that none of the importers have found to be bogus or non existence at their given address and all the importers have come forward to participate in the inquiry conducted by the department therefore, the allegation of violation of Regulation 10(n) of CBLR, 2018 is incorrect and unsubstantiated. Regulation 10. Obligations of Customs Broker. - A Customs Broker shall - (n) verify correctness of Importer Exporter Code (IEC) number, Goods and Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iya, M/s. G.R. Pahwa Enterprise and M/s. Shree Sanari Shipping from M/s. Shree Sanari Shipping, Gandhidham; He had handled total 390 containers till july, 2018; He was raising the bill of the agency charges in the name of M/s. Shree Sanari Shipping and they (Shree Sanari Shipping) were paying him his (MAT) charges in the ICICI bank account of M/s. MAT Shipping, Gandhidham; On submission of samples in Kandla Lab, he approach the Kandla laboratory and request them to issue the report at the earliest and also request the officer to take care of the final boiling point of the cargo and should be below 240 degree Celsius. The instructions regarding the final boiling point was conveyed to him by Shri Virbhadra Rao and Shri Iqbal of Shree Sanari Shipping and he was conveying the Lab officers to issue the Lab Test Report accordingly i.e. below 240 degree Celsius; This adjustment was made in the Lab Test Report, because if the final boiling of the Material is more than 240 degree Celsius, its CTH will change and the item will fall under the restricted category. For adjusting the final boiling point figure in the test report, the amount of Rs.40,000/- to Rs.1,00,000/- was f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44 4. Smoke Point, mm, Min. 18 24 5. Density at 15 degree C gm/cc - 0.7885 6. Aromatic content, % by volume - 17.0 On the basis of above parameters the sample u/r meets the requirements of SKO (kerosene) as per IS: 1459:1974. From the above test report, it is seen that the requirement of final boiling point for SKO is 300 Degree Celsius maximum. Thus, if final boiling point of any petro chemical exceeds 300 degree Celsius the same would not qualify as SKO. Now, we examine the alleged manipulation of the final boiling point by the officers of Kandla laboratory at the behest of the appellant. It is seen that the appellant has alleged to have asked the officers of Kandla chemical laboratory to show that the max. boiling point is below 240 degree Celsius. The motive for doing this is supposed to be that the goods should not qualify as SKO. It is not understood as to how by getting repor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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