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TMI Blog2018 (5) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... on into scrap. It is directed that before clearance of the imported scrap, the same could be mutilated and allowed to be cleared as scrap at the cost of the appellant - appeal allowed. - Appeal No C/11749/2015 - A/10663/2018 - Dated:- 16-2-2018 - Dr. D. M. Misra, Member (Judicial) And Mr. Raju, Member (Technical) For Appellant (s) Shri Anand Mishra Advocate For Respondent (s) Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Engineer dated 12.05.2015 and amendment to the said report/certificate was later issued on 20.05.2015. In the letters/certificate, it was observed that approximately 17% of the total weight of the scrap imported was fastener grade and could be used. Consequently, by the order dated 22 05 2015 and after rejecting the declared value of the goods weighing 110.264 MT, it has been confiscated with a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not to import serviceable material in the guise of scrap. In support, he has referred to the judgement of this Tribunal in the case of M/S Bansal Alloys and Metals Pvt Ltd. Vs. Commissioner of Customs, Amritsar 2018-TIOL-519-CESTAT-CHD and Dewan Steel Industries vs. CC, Amritsar-2008-TIOL-1035-CESTAT-DEL. 4. The Cd. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 received they immediate wrote to the department through their letter dated 22.05.2015 that in the event the department harbour any doubt about the material imported as scrap, the same could be mutilated and converted into scrap at their cost and allowed to be cleared as scrap. We find merit in the argument of the Ld Advocate for the appellant in view of the principles of law settled by this Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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