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Issues: Mis-declaration of imported goods, classification of goods as scrap or serviceable.
The appellant imported goods declared as Heavy Melting Scrap, which were found to be old automobile vehicles and parts. Proceedings were initiated against the appellant for mis-declaration, leading to confiscation and imposition of penalties. The issue was whether the imported goods could be considered as scrap or not, given they were purchased on high sea sale basis and declared based on documents received from the seller. The appellant argued that expert opinions confirmed the goods were old, discarded, and unserviceable, supporting the classification as scrap. The Customs authorities were requested to order mutilation of the goods if they believed otherwise. The Tribunal found that the imported goods were indeed old, used, and discarded automobile vehicles and parts. The dispute centered on whether they could be classified as serviceable. The re-examination conducted at the time of drawing the report was based on visual inspection and not expert opinion. The appellant's expert opinion contradicted the serviceability claim. Citing precedents, the Tribunal held that without expert opinion supporting serviceability, the goods should be treated as scrap. The appellant's request for mutilation further strengthened the argument that the goods were waste and scrap, not serviceable. In conclusion, the Tribunal ruled in favor of the appellant, setting aside the impugned orders and allowing the appeals with consequential relief.
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