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Issues involved: Mis-declaration of goods as "Silicon Electrical Steel Strip Scrap", confiscation by Commissioner of Customs, enhancement of goods' value for customs duty assessment.
Summary: The appeal was filed against the adjudication Order by the Commissioner of Customs (Port), Kolkata, confiscating goods declared as "Silicon Electrical Steel Strip Scrap" by the appellants. The Commissioner determined the goods to be defective Silicon electrical steel based on experts' opinion, leading to confiscation and enhanced valuation for customs duty assessment. The appellants contended that the experts' opinion did not pertain to their specific import, as samples were drawn from other importers. They argued that the test report should only apply to the consignment from which samples were taken, emphasizing that goods can vary between consignments. Additionally, they highlighted that the goods originated from dismantled transformers, confirming them as scrap. The Environmental Ministry had also confirmed the applicability of Pollution Control provisions to the import. Upon reviewing the submissions and records, the Tribunal found merit in the appeal. It was acknowledged that test results from one consignment cannot be generalized to others, especially when dealing with varied items like scrap. The goods in question were determined to be scrap, as they resulted from dismantling old transformers, distinguishing them from defective goods. The impugned order was deemed unsustainable, set aside, and the appeal was allowed. Customs authorities were instructed to release the goods to the appellants, subject to duty payment based on the declared value for scrap.
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