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TMI Blog2018 (3) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant has mis-declared the goods, as appellant was not knowing the contents heaving purchased on high sea sale basis and they have declared the goods as per the import documents - charge of mis-declaration is not sustainable against the appellant - appeal allowed - decided in favor of appellant. - APPEAL No. C/480/2011-CU[DB] - FINAL ORDER NO. 70310/2018 - Dated:- 16-1-2018 - MR. Ashok Jinda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.220 MT of HMS scrap, 5.80 MT is of Non-Magnetic Scrap, therefore, the case was booked against the appellant for mis-declaration of imported goods. Consequently, the value of imported goods were enhanced and redemption fine and penalty was imposed. Against the said order the appellant is before us. 3. The learned Counsel for the appellant submits that merely 5% of the total quantity of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntity of imported scrap 106.22 MT, as per the Chartered Engineer s report only 5.80 MT was found stainless steel scrap but the Chartered Engineer s report is also inconclusive which shows that it is stainless steel scrap but he also submitted that the goods are required chemical examination to ascertain the correct grade of stainless steel. As the report of the Chartered Engineer is not conclusive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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