2018 (9) TMI 50

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..... but scrap was in the kind of Tread , Taste , and Troma/Trump etc. and on that basis valuation of the goods have been arrived on the basis of contemporaneous import. As nothing has been brought on record, how the examination was done by the Chartered Engineer to find out how much is the quantity of Tread , Taste and Troma/Trump are not scrap. In that circumstances the findings of the Ch .....

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..... 6020010. The consignment was examined by the Chartered Engineer and it was found to be mixture of various types of Aluminium Scrap namely Tread , Taste , and Troma/Trump . On the basis of that Chartered Engineer s report it was held that appellant has undervalued the goods, consequently differential duty was demanded and redemption fine and penalty was imposed. Against the said order the appell .....

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..... ds imported by appellant are only scrap but scrap was in the kind of Tread , Taste , and Troma/Trump etc. and on that basis valuation of the goods have been arrived on the basis of contemporaneous import. As nothing has been brought on record, how the examination was done by the Chartered Engineer to find out how much is the quantity of Tread , Taste and Troma/Trump are not scrap. In that .....

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