9911796707
TMI Blog2004 (4) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... weight) of identically declared goods at the same price. The goods were examined and it was reported vide Examination Report GDL. 1253, dated 23-7-2003 that sheets therein were found packed with metal strap without any packing and sheets were rusted and were having rolling defects and an excess quantity of weight amounting to 11.212 MT was found, vide Examination Report GDL. 1253, dated 23-7-2003 in other case, it was found that the goods were in coil form, newly packed, in PP woven fabrics, on opening the coils were found to be totally rusted and have rolling defects of visible nature and the weight was found to be excess than the declared weight by 14.411 MT. 2. The importers waived the Show Cause Notice and were heard on the allegatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12(a) on the importing firm and allowed re-export. Hence these appeals. 5. After hearing both sides and considering the issues, it is found - (a) The reliance of the decision in the case of 2003 (158) E.L.T. 721 of this Tribunal by the D.R. is well founded. In that case, the Tribunal had held that the importer having accepted physical verification of the imported goods as sound goods could not thereafter challenge the same. In this case also once the importers, after being present, through their representatives at the Customs examination of the goods and having accepted the Examination Reports and have not challenged the same by seeking cross-examination of the examining officer before the adjudicator; finding that the goods wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The goods are valued at US$ 510 per MT which is an expensive amount, due to supply of excess goods, if they are prime and not be charged for by the supplier. The subsequent explanations, by the ld. Advocate, now before us of the supplier having explained the excess weight due to a weighbridge not working, when the goods were being shipped, is not acceptable. No supplier would supply costly goods in excess. The supply of excess goods could be a reasonably accepted phenomena of waste/ scrap/damaged or job lot/stock lot goods being supplied. It cannot be an accepted practice, until proved by materials on record, that excess goods would have been supplied by a foreign supplier in international trade of prime goods tin plates in this case. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
