9911796707
TMI Blog1998 (11) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... the bills of entry filed to be seconds and, after examination, cleared. Part of the goods after clearance was sold by the importer. An organisation of the Customs department, different from the Custom House which had ordered release of goods, subsequently seized the goods which were lying in a warehouse at Thane, and also part of the goods which had been sold. The goods on visual examination by a metallurgical expert of the Custom House and by an officer of the Steel Authority of India Limited (SAIL), and on chemical examination by the latter, were found by the Custom House to be prime quality and not seconds. Notices were therefore issued proposing their confiscation and penalty on Mehta Steel Corporation as well as on the other appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position but may still contain defects with regard to structure or dimensions which render them unsuitable to be called prime. 3. The appellant, by a letter had pointed out to the Commissioner, that he had passed an order with regard to goods imported by another importer, in which he had extensively referred to the opinion given by M/s. SGS India Limited, and to another case where samples had been referred to Indian Institute of Technology, Powai for examination. The importer asked for samples to be sent for inspection and testing by either one of these organisations. The appellant was told on behalf of the Commissioner to get the goods examined by M/s. SGS India, but at its own cost in the presence of the officers. SGS India got the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresent alive. There is no material before us to conclude that the percentage sample did not represent the whole of the entire consignment of 325 M.T. of which quantity, 27 M.T. was found to be defective. We are not in a position to say anything, with regard to the remainder import of 148 M.T. which was not seized. The fact that goods declared by the importer as seconds were so accepted by the Custom House and cleared on examination, strongly supports the importer s case. Taken together, both that findings lead to the conclusion that the goods were not other than secondary goods. The confiscation, demand of duty and penalty are not sustainable. 5. Appeals allowed. Impugned order set aside. Consequential relief. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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