9911796707
TMI Blog2007 (2) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... : Archana Wadhwa, Member (J) ]. As per facts on record the appellants imported Mixed Metal Scrap mainly Brass and filed Bill of Entry for clearance of the same. A declaration was further made that the value of Brass scrap has to be taken as on the basis of Notification No. 52/2002 (NT). It is seen that the said notification fixed tariff value for brass as U.S. $ 1028 PMT. 2. However, offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e regarding value of the goods. Assessable value required to be adopted for the purpose of Customs duty, is the tariff value fixed by the Government of India as per Notification No. 52/2002 dated 16-8-2002 as U.S. $ 1028 PMT. The said value stand declared by the appellants in their Bill of Entry for the purpose of duty payment and stand accepted by the Commissioner. The Commissioner s only ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods. By holding so the confiscation and redemption fine have been set aside :- (i) C.C. Kandla v. M/s. Shekhar Impex - Final Order No. A/209/WZB/ Ah bad dated 16-1-2007; (ii) M/s. Mitesh Impex v. C.C, Surat - Final Order No. A/205/WZB/ Ah bad dated 16-1-2007. 5. In view of the foregoing decisions and the fact that duty demand does not get affected by declaration of the grade of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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