9911796707
TMI Blog2004 (3) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... of miscellaneous old zinc base die castings. On examination, the goods were found to be far from such description. They turned out to the new articles of zinc such as door handles, door lock knobs, water tap handles, shower handles and bathroom fittings etc. All new and serviceable according to the department. 2. In order to be doubly sure the department employed M/s. SGS Pvt. Ltd., a renewed firm which specialises in examination of goods, to ascertain whether the goods imported are new or after all old. They were only asked to conduct a visual examination of the goods and give their considered opinion. But M/s. SGS conducted chemical test as well, and found that all fittings are zinc based. It pays to be careful in these matters. They al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determined the value as reported by the valuers, imposed penalty on the Proprietary firm and for good measure on the proprietor as well. 5. The ld. Advocate forcefully pleaded that the appellant imported zinc die cast scrap (saves) under a sales contract dt. 30-5-2002 entered into with the foreign supplier, M/s. Titan Metal Corporations. The sales contract filed by the appellant looks more like a sale confirmation letter! He pleaded that his client cannot be accused of misdeclaring the goods if the supplier chooses to despatch mirror polished door handles and not so polished bathroom fittings thinking they were of zinc die cast scrap; that what is scrap to one may not exactly appear to be so to another; M/s. SGS the experts whose services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unced that the door handles are not in pairs and a few other matters, which are not relevant to the issue. They, however, say that the consignment consisted of serviceable goods barring a few pieces which could be called scrap. The department s contention that the imported goods are serviceable is therefore supported to this extent. The suggestion that M/s. Titan Metals Corporation of America despatches mirror polished handles and other fittings when someone enters into a sales contract with them for supply of zinc dies cast scrap (saves) as per ISRI specifications does not appeal to us. The plea that the goods be ordered to be mutilated before delivery is not acceptable. One can t misdeclare the goods, both its value and material particula ..... X X X X Extracts X X X X X X X X Extracts X X X X
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