2017 (5) TMI 223

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..... ew The appellant, M/s Rakesh Overseas Ltd, had imported 'heavy melting scrap' against bills of entry no.97460 dated 22nd September 2005, 632038 dated 28th November 2005, 632040 dated 28th November 2005 and 632039 dated 28th November 2005. The total weight was stated to be 190 MTs and value declared as US $ 227.52, 270, 255, 255 per MT. In the impugned order-in-original no.20/2006 dated 7t .....

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..... discounted for both age as well as defects. 2. In appeal, it is contended that, with the acknowledgement of the goods as being old/defective, the rejection of the declaration as heavy melting scrap demonstrates a lack of consistency. It is also contended that the value which has been adopted should have been that of similar goods or in accordance with the procedure laid down in the Customs Valua .....

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..... e origin and the value to be adopted for determining the duty liability have not been examined in the impugned order. These are matters vital to determination of classification as well as valuation of the goods. In the absence of determination that would meet the test of legality and propriety, the impugned order is incomplete. 5. In the circumstances, it is only proper that the submissions made .....

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