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TMI Blog2018 (1) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... scrap and the appeals dismissed, as held by the member (Technical)? - matter referred to Third Member. - C/52109-52110/2014-Cus(DB) - IO/C/45-46/2017-CU[DB] - Dated:- 12-12-2017 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri Sudhir Malhotra Ms. Kanika Malhotra, Advocate for the appellant Shri V.K. Trehan, AR for the respondent ORDER Per: Archana Wadhwa Both the appeals are being disposed of by common order as they arise out of the same impugned order of the Commissioner (Appeals). 2. As per the facts on records, M/s. Sharu Steels Pvt. Ltd. are engaged in the manufacture of alloy and non-alloy steel ingots, rounds bars flats etc. and are also importing heavy Mel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Shri K.K. Garg, Director of the company. The said order was appealed against by the appellants before the Commissioner (Appeals) who upheld the same and rejected both the appeals. Hence, the present appeals. 6. After hearing both sides duly represented by Shri Sudhir Malhotra, Advocate for the appellant with Ms. Kanika, Advocate and V.K. Trehan, learned AR for the Revenue, we find that the Revenue has heavily relied upon the opinion of Shri Anil Kumar Soni, Chartered Engineer. Ld. Counsl has strongly contended that no credence can be given to his opinion as he was mechanical engineer and not metrological engineer. Accordingly, he is not a qualified to give opinion. The cross examination of chartered engineer was undertaken where he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal opinion by Shri Soni which is not based upon the documentary evidence. However, in the waste and scrap, metallic material cannot segregated and based upon the value of prima quality metal, value of mix of waste and scrap cannot arrived at. 8. Admittedly, there is no other evidence or record indicating that transaction value entered into between the importer and supplier was not correct value for enhancing the assessable value of the goods. As per settled law, first transaction value has to be rejected by production of sufficient evidence. In the present case, the Revenue has not brought out any evidence on record to show that the same was not reflecting the correct contracted price and extra consideration had flown back from im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the Chartered Engineer, which they duly conducted. I find that in the cross examination the chartered Engineer had satisfactorily replied to the questions raised by the appellant and given sufficient justification for his opinion dated 27.10.2010, However, the appellants did not file any rebuttal or any further reply after the cross examination despite being given two weeks. The appellant's advocate vide letter dated 28/05/2012, submitted that their case may be decided on the basis of earlier submissions. I also find that the value proposed by the Chartered Engineer is based on the contemporaneous imports of Turning Scrap of Mix Grades relevant period under bills of entry Number No.2166565 dated 06.09.2010 and 2167246 dated 06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical) As there are contrary views and difference of opinion between the Members, therefore, the matter be placed before the Hon'ble President to refer the matter to the third member to resolve the following issues. Difference of opinion Whether in the facts and circumstances of the case, the opinion of the chartered engineer, who is not a metallurgical engineer, should not be relied upon and value can not be enhanced on that basis and the appeals of the appellants allowed, as held by the Member (Judicial). or Whether in the facts and circumstances of the case when the goods were mis-declared as admitted by Shri. K. K. Garg, M.D., the valuation of the goods can be determined on the basis of opinion of chartered eng ..... X X X X Extracts X X X X X X X X Extracts X X X X
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