9911796707
TMI Blog2004 (12) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... be ignored. The fresh sampling was done on 24-3-2004 and, already, a period of 9 months has elapsed since then. There is no point in getting these samples tested. The situation is worse insofar as the remnant sample is concerned. In the circumstances, the direction issued by the Commissioner (Appeals) for re-test is not capable of being carried into effect. What remains to be done in this case is to permit finalisation of assessment on the basis of the report of the Central Food Laboratory, Mysore. The competence of this authority has not been questioned even by the Revenue. The report of this laboratory is that the Acid Value of the Palm Kernel Oil imported by the respondent is 3.0. This report also says that the sample conforms to the sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Free Fatty Acid (FFA) content. This was necessary as the rate of Customs duty payable by the importer depended on FFA content. If FFA percentage assessed in terms of Palmitic Acid was less than 0.5, duty was recoverable on the goods at the rate of 85%, and if it was 0.5 or more, the appropriate rate of duty was 75%. The respondents claimed FFA content to the extent of 2.99% in terms of Lauric Acid, which claim was based on an overseas test report. This claim was not accepted by the Dy. Commissioner of Customs, who proposed to assess the goods to Customs Duty at 85% on the basis of the test report furnished by the Asstt. Chemical Examiner, Tuticorin, who reported that the FFA content in terms of Palmitic Acid was less than 0.5. The assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Laboratories), Central Revenues Control Laboratory, New Delhi, addressed to the Asstt. Commissioner (Import), Custom House, Tuticorin. This letter, inter alia, states that no purpose would be served by testing duplicate sample for FFA content after three months from draw of the sample. A subsequent letter dated 10-11-2004 of the Asstt. Chemical Examiner, Customs House Laboratory, Tuticorin addressed to the Asstt. Commissioner (Import) has also been referred by learned DR. This letter reports the Acid Value (as FFA in terms of Palmitic Acid) of the sample originally tested as 0.4 per cent by weight. Ld. DR has also referred to a more recent letter (25-11-2004) of the Asst. Commissioner (Review), Customs House, Tuticorin addressed to the J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he report issued by the Central Food Laboratory and, therefore, the assessment on the subject goods is liable to be finalised on the basis of this report. 5. After carefully considering the rival submissions, we find that, in the facts and circumstances of the case, any testing of the fresh samples drawn on 24-3-04 would not yield any reliable results inasmuch as it has already been clarified by the Central Revenues Control Laboratory, New Delhi that any analysis after a period of 3 months from the date of draw of sample would not serve any purpose. This expert opinion cannot be ignored. The fresh sampling was done on 24-3-2004 and, already, a period of 9 months has elapsed since then. There is no point in getting these samples tested. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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