2017 (12) TMI 821

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..... description of the goods as well as value thereof - there shall be no question of interference to the valuation adopted by the adjudicating authority - demand upheld - appeal dismissed - decided against appellant. - C/127/09-Mum - A/90388/17/CB - Dated:- 23-10-2017 - Dr. D.N. Panda, Judicial Member And Mr. C.J. Mathew, Technical Member Shri Animesh Mohanty, Advocate, for appellant Shr .....

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..... ays that the order passed by authority below is correct. 3. Heard both sides and perused the record. 4. Para 2 of adjudication order shows that on second check through physical examination process, the goods declared to be heavy melting iron scrap was found to be other articles of iron and steel. Appellant did not challenge the outcome of such physical examination result before the Customs a .....

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