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TMI Blog2023 (10) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.02.2016 which has neither been provided to the appellant nor that was existing at the time of issuing SCN - the Joint Deputy CRCL s letter not taken into cognizance as the Adjudicating Authority has failed to provide the same to the appellant and therefore has grossly violating the principals of natural justice following the principle of the natural justice. At the same time since the initially two reports clearly holds that export consignments are made of the Iron Oxide. There is no mis-declaration in the export consignments, the classification of the export consignment under the CTH 2821 1010 of the Customs Tariff Act is based on facts and there are no mis-declaration in this case. The impugned order in original and order in appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther reported as follows: In this connection, it is to inform that the remnant of the sample has been dispatched by post. The sample is composed of Iron Oxide. The content of Iron Oxide in the sample is 97.84%. 2. The Department on the basis of first test report entertained view that the export consignment under above mentioned two shipping bills are not of the Iron Oxide Dry Powder, but of Iron Ore , which is classifiable under Customs Tariff Heading 2601119, accordingly SCN dated 03.03.2016 alleging mis-declaration of the export consignment and demanding the duty @ of 30% was issued. The provisions of Section 113(d) of Customs Act, 1962 has also been invoked. 3. We have heard both the sides. We are of the view that the tes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be seen from the above test report that the consignments consisted of Iron Oxide and the only evidence on the basis of which it has been held that the subject consignments are of Iron ore/ concentrate by the Adjudicating Authority is Joint Director CRCL s letter dated 12.02.2016 which has neither been provided to the appellant nor that was existing at the time of issuing SCN. We don t take the cognigence of the Joint Deputy CRCL s letter as the Adjudicating Authority has failed to provide the same to the appellant and therefore has grossly violating the principals of natural justice following the principle of the natural justice. At the same time since the initially two reports clearly holds that export consignments are made of the Iron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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