9911796707
TMI Blog2016 (2) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... e order for re-rollable scrap, country of origin also certified the same. Further, these loose rusted secondary defective plates although can be used as such but no evidence has been produced that these loose rusted secondary defective plates were used as such by the appellant. In that circumstances, the charge of misdeclaration cannot be alleged against the appellant - Further, no expert opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as re-rollable steel scrap. The goods were examined by the Customs officials. On examination, it was found to be loose rusted secondary defective plates of width more than 600 mm. As all the goods were found to be loose rusted secondary defective plates and the appellant was not having the prescribed license for import of the same in terms of Para 2.17 of the foreign policy. The goods were sough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the country of origin also certifies that goods were re-rollable scrap. The goods were found as loose rusted secondary defective plates by visual examination by the customs officials, no expert opinion was sought by the department for confiscating the goods. Moreover, the adjudicating authority have not disputed the documents produced by the appellant, therefore, relying on the decision of this Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssions. 7. In this case, the contention of the appellant is that they have placed an order for the re-rollable scrap and they are being trader have not used the loose rusted secondary defective plates as such. In fact, they have placed an order for import of re-rollable scrap for trading purpose. It is the contention of the ld. Counsel for the appellant that they have not misdeclared the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
