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TMI Blog2017 (1) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... Paste/Flake were found - Held that: - the sixth container was imported with mis-declared goods for which the adjudication was done properly. Accordingly, consequence of adjudication does not call for any interference in absence of any cogent evidence led by appellant to the contrary - there is no ground to appreciate that the declaration was not contrary to law. When the testing laboratory made ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amination by SIIB, Custom House, Tuticorin, it was found that out of six containers, five containers contained Unserviceable Transformer Scrap as declared. In the sixth container bearing Container No.CRXU-9064745, sealed Steel Barrels containing Aluminium Paste/Flake were found. As per the Packing List, this container No.CRXU-9064745 is said to contain 45 packages of unserviceable transformer sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Flammability - 2 Reactivity - 1 Totally, there were 112 barrels stacked in 28 pallets weighing 19.780 Kgs. M/s. National Metallurgical Laboratories, Chennai on analysis of the samples vide their report No.NML/MC/04/MI/122/03-04 dated 24.09.03 (Certificate No.122), stated that the materials in the drum consisted of aluminium powdery/pasty flakes/small lumps of aluminium and based on the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er did not contain serviceable transformer scrap and mixed metal scrap but contained this aluminum flakes /paste in 28 pallets being 19780 Kilograms. 66 numbers of packing were found to be in excess of the declaration. Not only there was mis-declaration of the description of the goods but also there was attempt to import mis-declared goods deliberately. Therefore, learned adjudicating authority ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contrary. 5. Heard Revenue and also perused the grounds of appeal. That does not contain any ground to appreciate that the declaration was not contrary to law. When the testing laboratory made chemical analysis and that proved to be mis-declared goods as stated in this order, at the outset, there is no scope to intervene to the adjudication order passed by learned Commissioner. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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