SACHIN CHEMICAL AGENCY Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners are aggrieved by the communication sent by the Deputy Commissioner, Customs, ICD Loni, Ghaziabad (The Deputy Commissioner) by which the petitioners have been directed to get the provisional assessment finalized as per the CRCL report and pay the differential duty with interest within three days of the receipt of the letter failing which action may be taken against them under the provisions of the Customs Act, 1962. The notice sent to the petitioner No. 1 is dated 12 September 2014 while notices sent to the remaining three petitioners are dated 10 September 2014. The dispute is as to whether the goods imported by the petitioner are 'calcite powder' or 'precipitated calcium carbonate'.

(2.) According to the petitioners, the goods that are imported are calcite powder and in the earlier transactions, the department on the basis of reports submitted by the private accredited laboratories have accepted that the imported goods are calcite powder. This was done because the CRCL was not equipped to test the samples of calcite powder. NABL accredited laboratories were issuing test reports in favour of the petitioner. However, the CRCL gave test reports dated 24 March 2014 and 7 May 2014 declaring the samples to be 'uncoated precipitated calcium carbonate'.

(3.) In such circumstances, the petitioner along with their association submitted applications before the Commissioner, Customs and Central Excise, ICD Loni, Ghaziabad with a prayer that the samples may be re-tested strictly in accordance with the queries mentioned in the test memo by any other NABL accredited laboratory for which the petitioners were ready to bear the cost.