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Issues:
1. Waiver of predeposit of differential amount of duty and penalties imposed by the Commissioner of Customs, Tuglakhabad, New Delhi. 2. Discrepancy in the assessment of imported copper scrap between the Applicant and the Department. Analysis: 1. The Appellant imported copper scrap declared as "copper scrap of dream grade as per ISRI" at the value of U.S. $1065 per M.T. The Commissioner, however, assessed it as "Birch Grade" with a value of U.S. $1125 per M.T. The Appellant argued that the test report by the National Physical Laboratory was flawed as it did not analyze the entire sample, leading to varying copper content percentages. The Appellant contended that the Birch grade must consist solely of copper wire, not other scrap, and the test was not conducted properly. The Appellant claimed no penalty should be imposed due to these discrepancies. 2. The Department defended the assessment based on the examination of the goods, opinions of independent witnesses, and test reports showing over 90% unalloyed copper wire scrap. The Department asserted that the overall copper content percentage fell within the ISRI Birch grade range. The Department highlighted statements from individuals in the trade industry supporting the assessment. 3. The Tribunal acknowledged the technical complexity of the issue. While the Appellants did not establish a strong case for a full waiver of the differential duty of Rs. 5,75,206, the Tribunal directed them to pay Rs. 2 lakhs within 8 weeks. Compliance with this payment would result in a waiver of the remaining differential duty and penalties for all Applicants. The recovery of the waived amounts was stayed pending the appeals' resolution. This judgment addresses the dispute over the assessment of imported copper scrap, emphasizing the technical nature of the grading issue. The Tribunal balanced the arguments of both parties, directing a partial payment by the Appellants while granting a waiver for the remaining differential duty and penalties upon compliance.
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