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TMI Blog2016 (3) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... nt had produced certificate of Chartered Engineer before the adjudicating authority as well as the first appellate authority. Also the appellant had placed an order for stainless steel scrap which was to be melted and used for manufacturing of bars and billets and not for trading purpose. Therefore, the claim of the appellant seems to be genuine and the flanges in question which were found in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned D.R. and perused the records. 4. On perusal of the records, it transpires that both the lower authorities have held that the appellant is liable to be penalized as the imports they have made during the period October 2004, there was mis-declaration. It transpires that the appellant had imported stainless steel scrap and filed bills of entry for clearance of the said consignment and after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncurred with the views of the lower authority and upheld the demands. 5. In the grounds of appeal, the appellant hass submitted that the appellant was manufacturer of primary firms of iron and steel products and has imported the scrap from their overseas suppliers. He also submits that the supplier had categorized the consignment as scrap and the flanges in question which were found in the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l scrap consignment are serviceable without any evidence or any certificate from the experts. It is noted from the records that the appellant had produced certificate of Chartered Engineer before the adjudicating authority as well as the first appellate authority. The claim of the appellant as to these flanges in question were unserviceable and were scrap has not been considered in correct perspec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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