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TMI Blog2024 (3) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... 4533688 dated 10.03.2016 was 87.80% and the Zinc content in Bill-of-Entry No. 8650713 dated 19.03.2015 was 92.50%. The Ld. Authorized Representative appearing for the Revenue was asked to furnish a copy of both the Test Reports. However, the Ld. Authorized Representative could not submit a copy of the Test Report for the Bill-of-Entry No. 8650713 dated 19.03.2015. It is observed that the percentage of Zinc should be above 92% in Zinc dross . Only in the Bill-of-Entry No. 8650713 dated 19.03.2015, the Zinc percentage was found to be more than 92%. However, no such report has been produced by the Department to substantiate this claim. In the absence of a Test Report, it cannot be considered that the percentage of Zinc content in the goods imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Zinc content. In the meantime, the Bills-of-Entry were assessed provisionally on the basis of LME price available on the date of filing of the Bills-of-Entry. Upon receipt of the Test Report from CRCL, Kolkata, it was found that the actual percentage of Zinc content in the Test Report was more than the percentage of Zinc content declared by the importer. Accordingly, the assessment was finalized by issuing Final Assessment Order No. 32/2017-18 dated 16.07.2017 by the Assistant Commissioner of Customs (Import), North 24 Parganas, Bongaon. The assessable value was enhanced on the basis of LME price and differential duty amounting to Rs.90,623/- was confirmed. 2. The Commissioner of Customs (Preventive), Kolkata reviewed the adjudication or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecified the imported goods as Zinc Dross ; the assessing officer should have taken this fact into account while finalizing the assessment; when the chemical test report identified the goods as Zinc Dross which is a restricted item for import under the Foreign Trade Policy, its import in the guise of unwrought Zinc is a clear wilful mis-declaration and suppression of fact and the adjudicating authority has ignored this fact. 3.1 The Ld. Commissioner (Appeals) in his Order, inasmuch as it related to the importer's appeal, held that the assessing officer has rejected transaction values without any valid reasons and without following the due procedure as per Section 14 and Valuation Rules, especially when there is nothing on record to sugg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entage of Zinc content in both the Bills-of-Entry filed by them was 85.05% only; the Test Report conducted by the Department through CRCL, Kolkata indicated a higher percentage of Zinc, the details of which are as under:- Sl. No. B/E No. Date Actual % of Zinc declared Actual % of Zinc in test report Declared value per M.T. (in US$) Re-assessed value as per LME data (in US$) 1. 4533688 dated 10.03.2016 85.05% 87.80% 800.00 1129.20 2. 8650713 dated 19.03.2015 85.05% 92.50% 800.00 1299.30 6. Heard both sides and perused the appeal documents. 7. We observe that the Department has rejected the transaction value and redetermined the same on the basis of LME price considering the percentage of Zinc content in the consignments in terms of the Test ..... X X X X Extracts X X X X X X X X Extracts X X X X
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