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TMI Blog2002 (10) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the goods as of 30PG 218 specification which was attributable to defective goods. The goods were then examined by the customs expert appraisers on various considerations they found the goods to be of prime grade. It was therefore proposed to raise the value to US $1150 PMT CIF resulting in differential duty amounting to Rs. 3,35,151/-. Mis-declaration was also alleged. The importers waived issue of a written show causes notice. In personal hearing they continued to insist that the goods were of defective grade. The Commissioner examined the invoice and the faxes given by the suppliers. Finding certain contradictions therein, he refused to place reliance thereupon. He reiterated the departmental expert opinion. He confiscated the goods p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter from the Custom House dated 30-3-2002 in which it is averred that the director CRCL vide his letter No. 34/Cus/99, dated 27-9-2002 had re-confirmed that the goods were free from defects and hence prime. 4. We have seen this letter. In this letter the director CRCL had referred to the earlier letter dated 19-9-2000 and on the strength thereof has declared the goods as prime. 5. We have seen the various reports. The relevant portion of the earlier letter dated 19-9-2000 read as under :- Each of the ten sample in a cut piece from a metallic sheets of thickness less than 0.5m. each having grey uniformly smooth surface. The base metallic sheet is coated on both sides with Chromium/Chromium Oxide, coating is adherent and does not det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take the words of a previous Director and arrived at a totally different conclusion, with regard to the same goods on the application of a specification which prima facie does not seem to apply. 9. The manufacturers certificate declaring the goods to be defective speak as "core loss". The Commissioner deals with these superficially. There is no word in the laboratory report about the core loss aspect. The reports deals with surface characters alone. 10. We thus find that the material on which the Customs held the goods to be of prime grade does not stand detailed scrutiny. In the absence of adequate contest, the declaration of the importers must be accepted. 12. The appeal thus succeeds and is allowed with consequential benefit. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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