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TMI Blog2008 (11) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... 658 MT and exported 30 consignments stainless steel utensils. (b) A consignment exported by the appellant under shipping bill No. 8679 dated 4.10.01 with declared gross weight of 14.36 MT and net weight of 12.8 MT was detained at Nhava Sheva port. The same was subjected to examination and 47 samples were drawn and sent for tests. The test results indicated that out of 29 samples relating to utensils, 18 samples conformed to 304 category and 11 of them did not pass the tests for 304 category. There were 12 samples relating to handles, lids and other accessories (some of them made of plastics) which also did not conform to 304 category. The appellant's director in his statement dated 4.4.03 accepted the test reports and agreed to pay the dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected to tests, the question of extending any adverse finding to past consignments does not arise. The said test results were adopted not only for past consignments but also for consignments exported thereafter using the material of 304 category released after seizure by the Customs. (c) Commissioner has not even taken note of the submissions that the import of 5.105 MT of 430 grade covers 11 samples which failed the tests. However, he took note of submissions relating to handles and accessories but he has not given any finding on the said submissions. He has held that entire 308 MT imported raw materials have been diverted. Such a finding is clearly erroneous as there was substantial quantity imported materials were seized by the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the consignment which was detained at Nhava Sheva port, was not conforming to the declaration by the appellants. The appellant has shown that they have imported about 5MT of magnate grade stainless steel materials i.e. 403 grade. Therefore their claim that the exported consignment which was detained had utensils of 403 grade also cannot be brushed aside. If the export consignment contained both categories of utensils naturally some of the samples cannot conform to the test for 304 category. The Commissioner has not given any finding on this vital fact. The appellants in their reply have taken that other 12 test results related to items like handles, lids and accessories and on these items they had not claimed DEEC benefit. Even though this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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