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TMI Blog2001 (9) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Customs (Appeals), Calcutta-I. 2. Briefly stated the facts of the case are that the respondents, M/s. TISCO imported 21,926.782 MT Low Ash Metallurgical Coke (LAM Coke) in bulk ion on 12-10-95 and filed a Bill of Entry for this import on 13-10-95. They claimed the clearance of this Coke under the advance licences and the value based DEEC read with Notification No. 79/95-Cus., dated 31- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ablished that the same was not covered by the value based duty exemption entitlement certificate since the ash content of the imported LAM Coke was more than 15%. Accordingly, he confirmed the duty of Rs. 1,78,62,165/- on the appellants. 3. The respondents filed an appeal and the Commissioner (Appeals), Calcutta vide his Order dated 6-7-2000 held that the Assistant Commissioner, Paradeep had nei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Dr. Samir Chakraborty, ld. Advocate for the respondents. The matter is listed for hearing the Stay Petition filed by the Revenue. Since the matter lies in a small premise, we dispense with the Stay Petition and proceed to decide the appeal on its merits. In the written memo filed by the Revenue it is contended that as per the Board's instructions dated 3-5-56 read with Customs Appraising Manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submissions. It is a common ground before us that there is a provision in the procedure for re-testing of the samples and there is no objection if the re-testing of the retained samples held to the Customs House or by the respondents and identified with the imported goods is got done through the CRCL, New Delhi. We, therefore, modify the order of the lower appellate authority to this extent and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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