9911796707
TMI Blog2002 (2) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... houdhury, learned Advocate. submitted that the Appellants are engaged in the business of Scrap of various metals; that they imported a consignment of Copper Scrap Birch weighing 20.05 M.T. in 1998; that the Adjudicating Authority under the impugned order has held that out of the total consignment of 20.05 M.T., 11.5 M.T. were electronic/electrical components valued at Rs. 21,25,853.23 and remaining quantity was undervalued and enhanced the value from U.S. $ 1250 to U.S. $ 1348; that they are not in any way concerned with the trading or manufacturing of any electronic/electrical goods; that they had not placed any order for supply of any electronic components and the entire goods imported by them were nothing but scrap in the form of factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He also relied upon the decision in the case of Coods Agro Chemicals v. Asstt. Collector of Customs - 1987 (32) E.L.T. 565 (Kerala) wherein it was held that taxability postulates the unerring element of certainty and taxing events can never be left in doubt. He also mentioned that they had submitted a pre-shipment inspection report of Marine Cargo Inspection Services according to which most of the copper wires were in short length and were burnt to remove outer insulation; some of the wires about 25% brittle due to the burning; a small ratio of materials about 6 to 7 percent were heavily oxidized; these were rejected materials and are to be considered as copper scrap birch only; that this report was prepared on the basis of Institute of Scr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aluation has been resorted on the basis of earlier import effected by the appellants themselves, we do not find any infirmity in the enhancement of the value. The samples were tested by Electronic Regional Test Laboratory (East) of Department of Electronics, Government of India. After conducting the test they have opined that 23 pieces were in coil form and 4 pieces in short wire; that laboratory has given induction value of 23 pieces and opined these may be used as inductor and 4 samples, according to the Laboratory, look like jumper wire which do not show definite value of inductance. The Appellants have not produced any material technical or otherwise to negate the test report given by the laboratory. They have only submitted a pre-shipm ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
