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TMI Blog2016 (3) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... s in Appeal against Order-in-Original No.03-Commissioner/Cus/2014 dated 15.09.2014 passed by Commr. of Customs, Noida. 2. Brief facts are that the appellant filed bill of entry No.6359944 dated 6/8/14 declaring the goods contained in 5 containers as C.R. Coils (non-alloy) having weight of 130.80 MTS. The goods were examined on first check basis and as per the examination report dated 20/8/14 it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus further certified that the rate of both the materials are similar. The revenue got the goods under import valued by chartered engineer who vide report dated 12/9/14 certified that the goods in question are galvanised coils and the present market value in India is approximately Rs. 50,000 MT. It appeared to revenue that it is the case of misdeclaration. Further as the goods are prime and manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 112 of the Act. 3. Being aggrieved the appellant is in appeal before this Tribunal. The ld. Counsel argues that the importer have given cogent explanation as regards the goods ordered to be imported and that were actually found on inspection. The variation is fully attributable to the shipper, as has been admitted by the shipper in the clarificatory letter dated 21/8/14 which have not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y had ordered for CR coils whereas the shipper, as the ordered goods were not available dispatched galvanised coils, have not been found to be untrue. Further in case there was some mischief or consensus between the shipper and the importer, the paper slips found on the imported goods that the goods are galvanised coils would not In this view of the matter I hold that there is no case of deliberat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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