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Issues involved: Mis-declaration of imported copper druid scrap, enhancement of value based on test report, imposition of penalties.
Summary: The appellants imported copper druid scrap with declared copper content of 18 to 20%. However, test results showed higher copper content than declared, leading to proposed value enhancement and penalties. Appellants argued no mis-declaration, stating copper content was as per supplier certificate and varied within the scrap due to its heterogeneous nature. Adjudicating authority accepted scrap's heterogeneity but relied on test report, denying re-test request. The Tribunal disagreed with the authority, emphasizing the importance of correct test results as the basis of the case. Doubts were raised about sample accuracy due to scrap's varying copper content. Denying re-test request was deemed unfair, as appellants have the right to contest and request retesting. Lack of corroborative evidence and unavailability of samples further weakened the case. Consequently, the impugned order was set aside, and all appeals were allowed in favor of the appellants.
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