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TMI Blog2024 (1) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... or the appellant pointed out M/s Alka Petro Global Private Limited are engaged in trading of various products including "GTL Light Paraffin", the said product is exclusively procured from the overseas supplier from Shell Refinery. 2.1 During the period September to October 2021 various quantities of GTL Light Paraffin were imported by appellant, the details are as follows: MT Hanyu Camellia - 2501.731 MT MT Eva Hongkong - 3999.083 MT MT FSL London - 2998.095 MT 2.2 In light with the reports issued from the load port by the supplier and also the lab report of CRCL Kandla, the goods were described as GTL Light Paraffin and classified as under CTH 27101990. Investigation was conducted by DRI and notice was issued alleging that the product has been mis-declared and the goods were in the nature of light diesel oil, (LDO) which can be imported only by authorized agencies. In October 2021 sample were taken from goods imported by the appellant and sent for retesting to CECL Vadodara. Report received from the said importers suggested that the parameters of the goods met with requirement of Light Diesel Oil (LDO). Learned counsel pointed out that the said report was not supplied or i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the co-consignment imported by other importers namely M/s Yug International Private Limited and M/s Shivtek Industries Limited on the same vessel. He pointed that on the directions of Hon'ble High Court of Gujarat samples taken from the comingled cargo were sent for retesting to CRCL New Delhi. On 31.10.2022 and in response to which reports dated 14.12.2022 were received by the department confirming that the goods in question were nothing but liquid paraffin and were not in the nature of "Automative Diesel Fuel" (IS-1460:2017), HFHSD (IS-16861:2018), Diesel Fuel (ASTM D975-21) and Light Diesel Oil (IS-15770:2008) as suggested by department. 7. He pointed that the Hon'ble High Court of Gujarat had permitted retest of the goods on the basis of these reports submitted before the Hon'ble High Court vide affidavit dated 16.10.2022. Learned counsel pointed out that the proceedings initiated in respect of MT Hanyu Camellia in the instant case were dropped on the ground that on the retesting done by M/s Yug International and M/s Shivtek Industries Private Limited, who had imported liquid paraffin in comingled state with the appellant by the same vessel, were found to be liquid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such request is discarded by the authorities, the disputed test report cannot be an admissible piece of evidence and the same cannot be relied by the department. He pointed out that revenue have not denied that the request for retest was made. He argued that it is incorrectly mentioned in the impugned order that the appellant remained silent on the issue of retesting, he pointed out that two specific requests were made for retest of goods by written letters. Learned counsel pointed out that wherever retest was done, the reports received after retesting were found to be confirming declaration made by the appellant as is admitted in the impugned order itself, wherein the proceedings made in respect of imports made vide vessel MT Hanyu Camellia were dropped. 13. Learned Authorized Representative relies on the impugned order. 14. We have considered the rival submissions. We find that the appellant had made imports and declared the goods as liquid paraffin. The investigation were started in respect of imports made by the appellant in vessel MT Hanyu Camellia and MT Eva Hongkong In both the cases, the goods were tested by CRCL Kandla where no discrepancy was found. In both the cases, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.09.2021 filed by M/s. Alka Petro Global Pvt. Ltd. The said test report clearly states that goods imported are other than Light Diesel Oil. Now, for the present vessel, goods being in commingled state, two test reports i.e. CRCL Kandla and CRCL, New Delhi are available. Both the test reports have the same results that the goods are other than Light Diesel Oil. Thus, relying on these test report results, I find that the impugned goods imported by M/s. Alka Petro Global Ltd. per vessel MT Hanyu Camellia as detailed in Table-I are GTL Light Paraffin as declared by them not as Light Diesel Oil.. 35. Further, the statements of end users have been relied upon where it is stated by the end users that the imported goods are generally used as fuel. I find that both GTL Light Paraffin and Light Diesel Oil may be used as fuel but since they are classified under different CTH under Customs Tariff Act, 1975. And now it has been established that the impugned goods imported per vessel MT Hanyu Camellia are GTL Light Paraffin, these statements are not relevant for the discussion in respect of goods imported per vessel MT Hanyu Camellia. 36. Since, for the present vessel, now goods have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, Vadodara different from the Central Revenue Control Laboratory with respect to the available equipment and testing methods for oil cargoes? Central Excise and Customs Laboratory, Vadodara is a part of CRCL. There is a difference between Central Excise and Customs Laboratory, Vadodara and CRCL in terms of available equipment. Testing methods are the same. 81) Are you aware of the retest report dated 08.04.2022 issued by Sreenivasa Rao, Joint Director (NFSG), Central Revenue Control Laboratory? No 82) Are you aware of the standards, DIN EN 15940:2019? Yes 83) Why did you not test the samples under DIN EN 15940:2019? When the samples matched with IS 15770:2008 and ASTM for LDO, we did not test the samples under DIN EN 15940:2019. 84) Do you disagree with the observations of the retest report dated 08.04.2022 issued by Sreenivasa Rao, Joint Director (NFSG), Central Revenue Control Laboratory? I have not seen the report. 85) Why do you disagree with the observations of the retest report dated 08.04.2022 issued by Sreenivasa Rao, Joint Director (NFSG), Central Revenue Control Laboratory? I have not seen the report. 86) How is it possible for the Central Excise and C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rg Industries following has been observed : "4. We find that the above contention stands accepted by the adjudicating authority in so far as the same relates to the scrap being heterogeneous in nature. The adjudicating authority has observed that the importer's contention that the scrap is not uniform in nature and it is difficult to draw a sample which could correctly show the exact percentage of the entire lot, is not totally out of place. In spite of that he has relied upon the test report on the sole ground that the representative samples were drawn in the presence of the importer or his authorized representative and as such, it is not open to them to contest the finding of the test report at this stage. He has also rejected the appellant's prayer for re-test of the samples. 5. We do not find the above reasoning of the adjudicating authority to be appropriate. The entire case of the revenue is based upon the test report results. As such, it is necessary that such results are correct. The adjudicating authority has himself expressed doubt about the correctness of the samples drawn from the scrap, which may be rich in copper content at one particular place and poor in copper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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