9911796707
TMI Blog2023 (9) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, the said agency has not confirmed to the IS 1459:2018 by testing all the ten parameters specified therein; instead they tested only few of such specified parameters for giving the technical opinion that the sample is Kerosene - further, by relying upon the test report in respect of product in question, this Tribunal in the case of SHRI JETHANAND ROHRA AND M/S JAYMCO POLYMERS PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS (IMPORT) RAIGAD [ 2022 (5) TMI 588 - CESTAT MUMBAI] has set aside the adjudication order. In view of the fact that the investigation has not been properly conducted to ascertain the nature of goods imported by the appellant and in absence of proper substantiation of test report by CRCL, we are of the view that the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification claimed by the appellant under CTH 27101990 as Mineral Hydrocarbon Oil and ordered for classifying the imported goods under CTH 27101910. The said classification was adopted by the Department considering the imported goods as Kerosene . Upon rejection of the declared value, the original authority has redetermined the value of the goods at Rs.48,08,806/-. The original authority has confiscated the imported goods under Sections 111(d) and 111(m) of the Customs Act, 1962 by giving an option to the importer for redeeming the same on payment of redemption fine of Rs.31,44,000/-. Further, the impugned order has also imposed penalty of Rs.10,00,000/- and Rs. 7,00,000/- on the appellant s firm as well as the proprietor under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CRCL, certifying the imported goods to be of Kerosene (SKO). However, we find that while testing the imported goods, the said agency has not confirmed to the IS 1459:2018 by testing all the ten parameters specified therein; instead they tested only few of such specified parameters for giving the technical opinion that the sample is Kerosene. We further find that by relying upon the test report in respect of product in question, this Tribunal in the case of Shri Jethanand Rohra (supra) has set aside the adjudication order. The relevant paragraphs in the said order are extracted herein below:- 27. Having considered the rival contentions, we find that the issue involved in these appeals is whether the Revenue was correct in reclassifyi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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