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TMI Blog2017 (6) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... ation has not been granted by the adjudicating authority in casual manner - the impugned order is in gross violation of principle of natural justice. As there is gross violation of principle of natural justice, the matter is remanded back to the adjudicating authority to pass the order after following the principle of natural justice and as per the provisions of Section 138 (1)(b) of the CA, 1962 - appeal allowed by way of remand. - C/60317/2017 - A/61166/2017-CU[DB] - Dated:- 14-6-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri. Saurabh Kapoor, Advocate- for the appellant Shri. Vijay Gupta, AR- for the respondent ORDER Per: Ashok Jindal The appellant is in app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Oriented Steel Strips in slit coils form and the same appears to be fresh and serviceable. The appellant filed writ petition in the Hon ble High Court of Punjab and Haryana and the Hon ble High Court has permitted the goods to be released on provisional basis. The show cause notice was issued to the appellant, thereafter, the representative samples were drawn to ascertain the quality and use of the goods other than scrap covered under abovementioned bills of entry. As per the test report, it was found that materials are unused CRGO Silicon Steel and the same has the chemical composition of Alloy Silicon Electrical Steel. The market enquiries to ascertain usability, opinion and price were conducted and on the basis of market enquiry, the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the said report is taken to be corrected, in this case, the value cannot be enhanced in the light of the decision of this Tribunal in Ansun System Consulting Pvt. Ltd. reported in 2005 (179) ELT 511 (Tri. Del.) held that on the basis of report, the items resulted from the dismantling of old and used transformers. The materials obtained from such dismantling can only be treated as scrap. It cannot qualify to be defective goods. Because, defective goods arise during manufacture on account of not conforming to quality standards etc., while scrap arises from dismantling machinery which has outlived its utility and not from manufacture. 4. He further submits that the value has enhancement on the basis of market survey conducted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... now been held that these proceedings are quasi-judicial proceedings and therefore enquiries upon the results of which the Customs authorities rely, cannot be made behind the back of the person concerned. For both these reasons this order of the Assistant Collector of Customs dated October 16, 1956, being Ext. F to the petition, cannot be sustained and the rule is made absolute and a writ in the nature of certiorari is issued quashing this order and a writ in the nature of mandamus is issued directing the respondent not to give effect to it. The matter must how now be determined in accordance with law. It is desirable that the matter should be expedited. 6. He further submits that no cross examination of the Chartered Engineer or the per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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