ASSOCIATED DYESTUFF INDS. Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) THE appellant is absent inspite of todays notice of hearing having been sent to them well in advance. Accordingly, I have heard learned DR and have gone through the impugned order.

(2.) AS per the facts on record, the appellant filed a bill of entry dt. 4 -6 -2004 for clearance of S.O. dyes declaring the weight of consignment as 120.80 kgs at declared value US $ 68 per kg. The dispute in the present appeal relates to the weight of consignment. The goods were packed in two uniform size MMF drum. On being pointed out that; the weight of one drum is itself equal to the weight of the consignment, the appellant explained that the goods contained high moisture content to the extent of 50% and the weight disclosed in the invoice is the real weight of the goods including moisture. The Customs officers withdrew a sample and sent the same for testing to Geo -Chem Laboratories, Rajkot. As per the test report, the moisture contents were found to be 33.28%. On appellants request, the sample was again sent to Central Excise and Customs laboratory, Vadodara, who opined that the moisture content was 17.8%. By accepting the said test report of the Central Excise and Customs laboratory, the demand of duty of Rs. 97,609/ - was raised against the appellant and stands confirmed by the impugned order along with the imposition of personal penalty of Rs. 5,000/ -.

(3.) THE appellants main contention was that the difference between two test results itself is sufficient to show that the moisture content in the consignment was much higher initially and the fall in the same was on account of passage of time, conditions of packing etc. They raised the following grounds in support of their contention.