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TMI Blog2018 (9) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... scrap - is enhancement of value justified? Held that:- An identical case of the same assessee was dealt by the Tribunal in the case of Vardhaman Sales Agency [2018 (3) TMI 563 - CESTAT ALLAHABAD], where, the charges of mis-declaration and the consequent enhancement of value were set aside by holding that there is no intention of the appellant to mis-declare the goods for the reason that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the documents issued by the foreign supplier. Pre-shipment inspection certificate as also Bill of Lading were also filed. 2. Revenue undertook the physical examination of the consignment and found that the same contained 11.220 MTs in the form of slabs of prime Aluminium and the balance quantity of 15.810 MT was found to be Aluminium scrap. Accordingly a view was entertained that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority was upheld by Commissioner(Appeals) and hence the present appeal. 3. The appellant s contention is that the slabs found by the officers were not of prime Aluminium and the same were in the nature of scrap. The same were described as scrap based upon the invoice issued by the foreign supplier and the value was declared on the basis of import documents. The entire allegation is based upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al contentions and perusal of records we find that the submissions made by the ld.Counsel for appellant are reflected in the Order-in-Original to the extent that the description of the goods declared in the Bills of entry were as per the documents received form the foreign supplier and therefore in so far as declarations are concerned we do not find any intention of the appellant to mis-declare th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and restore the description and value declared in the said two Bills of Entry. The appellant shall be entitled for consequential relief. 5. Inasmuch as the issue stands decided in the same assessee s case we find no merits in the impugned order and by following the above referred decision, we set aside the same and allow the appeal with consequential relief to the appellant. (Operative pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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