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TMI Blog2015 (3) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... s argument that examination report by Customs officers should be accepted without any other supporting evidence defies even the most basic jurisprudential principles. It is also seen that in the discussion and finding portion of the primary order there is not even a word about enhancing the value, leave alone basis for doing so. Thus enhancement of value is devoid of sustainability. - entire documentary evidences on record reflect upon the fact that the imported goods were nothing but heavy melting scrap and there being no expert opinion to conclude against the appellant, we extend the benefit to them and set aside the impugned order. - Decided against Revenue. - Appeal No. C/505/2010-CU(DB) - - - Dated:- 18-2-2015 - Mr. Justice G. Raghu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct and the bill of lading. She noted that the respondents even requested for mutilation of goods if the Revenue considered them to be usable as re-rolling scrap and that their request was rejected. She thus found no basis to sustain the impugned order with regard to allegation of mis-declaration of description. She also noted that value had been enhanced from ₹ 41,23,580/- to ₹ 47,29,432/- without giving any basis for doing so and found that too unsustainable. The first appellate authority thus set aside the order in original. 4. Revenue has contended that the examination of goods was conducted by the Inspector (Shed), Supdt. (Shed) and Deputy Commissioner (Shed) who clearly opined the goods declared as HMS to be re-rolling s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the pre-shipment inspection certificate which clearly certified the goods to be heavy melting steel scrap. In a dispute involving Custom, the Revenue s argument that examination report by Customs officers should be accepted without any other supporting evidence defies even the most basic jurisprudential principles. It is also seen that in the discussion and finding portion of the primary order there is not even a word about enhancing the value, leave alone basis for doing so. Thus enhancement of value is devoid of sustainability. In the case of Vardhman Tradelink Pvt. Ltd. (supra), CESTAT observed as under : 6. The appellant have placed reliance upon the Tribunal s decision in the case of M/s. Antartic Industries Ltd. v. CC, Kandla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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