1987 (10) TMI 288

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..... .L. Rekhi, Member (T)]. - The appellants imported a consignment of Tin Mill Black Plate Seconds. On test by the Custom House Laboratory, the Collector found that the goods had got a thin layer of chromium and hence they were classifiable as Tin Free Steel and not as Tin Mill Black Plate as declared. He further found that Tin Free Steel of UK origin imported by another importer, M/s. Shankar Ind .....

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..... repeatedly asked the Collector to get the goods retested by an independent laboratory like IIT, National Metallurgical Laboratory, Jamshedpur, National Test House, Alipur or the Central Revenues Control Laboratory, New Delhi, that the Collector had allowed such re-test in the case of two other importers similarly placed and that the re-test results had gone in favour of those importers. They pres .....

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..... e of the Department stated very fairly that the declared description and value of the goods as well as the import licence produced were acceptable subject to the import licence having adequate balance to cover the goods. 5. On careful consideration, we agree that in view of the re-test report of the IIT, Powi, Bombay, the charges of misdeclaration under-valuation and unauthorised import as made .....

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