9911796707
TMI Blog2024 (7) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... ). Appellant had imported raw material and filed Bill of Entry for its clearance on 30.12.2022, declaring the goods as 'Indonesia Robusta Coffee Beans 30/70' and classified under Customs Tariff Heading 0901 11 49 as "Robusta Cherry---others". The goods were subject to 100% examination and samples were drawn for further test at Coffee Board, Bangalore. As per the report of the Coffee Board, conducted on the sample of 300 grams drawn from the consignment, the goods contained 11.9% moisture as against the Indonesia Standard of 11.5%. Further, the goods contained 69% Husk and the balance are coffee beans of different categories namely "Blacks-4.1%, Bleached Beans-3.8%, Insect damaged Beans-8.2%, Browns- 4.1% Immature Beans-3.5% and Triages-5.5% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he imported goods contain moisture of 11.34%. Appellant has not claimed that they had imported coffee beans, which are processed goods. However, the respondent is making an attempt to classify the goods as waste or remnants without proper examination of the goods and without verification of documents available on record. Learned counsel further submits that the appellant is not aware of the manner in which samples were drawn and in the absence of any details of quality of samples drawn, the test report issued by the Coffee Board cannot be considered as admissible evidence to reject the declaration made by the appellant and to demand huge amount of duty and impose huge amounts of fine and penalty. 3. Learned counsel further submits that app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is a 100% Export Oriented Unit and imported raw material without payment of duty. The appellant made import of the goods in question on the strength of procurement certificate issued by the proper officer. The appellant declared the description of the goods as white stone, travertine tiles classifiable under Chapter 25 of Customs Tariff. As per the Customs, the goods are classifiable under Chapter 68 of the Customs Tariff. The adjudicating authority held that goods are not liable for duty as they produced amended procurement certificate issued by the authority under Central Excise. 6. In this case, even in change of classification, no duty is demanded as the goods were for 100% EOU and were under procurement certificate issued by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (AR) was directed to seek clarification for not issuing show cause notice. However, so far, no submissions were made by Learned AR, also. 7. On perusal of the memorandum of appeal it is stated that "Due to urgency in the matter and to clear the import consignment early and to avoid further costs like demurrage etc., the Appellant informed the department that they be given a hearing so that they can make their pleading and they waived show cause notice". Once the appellant themself waived the right to show cause notice, they cannot raise the issue at the appeal stage. 8. Regarding the issue on merit, the very same issue came up before this Tribunal and it is held that it is for the concerned authority under Special Economic Zone to consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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