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TMI Blog2018 (12) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... visual examination of the goods and the findings of under-valuation arrived on the said ground itself cannot be upheld. Appeal allowed - decided in favor of appellant. - C/519/2011-CU[DB] - FINAL ORDER NO.72660/2018 - Dated:- 20-11-2018 - Mrs. Archana Wadhwa, Hon ble Member(Judicial) And Shri Anil G. Shakkarwar, Hon ble Member(Technical) For the Appellant(s) : To Decide on Merits For the Revenue : Shri Mohd. Altaf (Asstt.Commr.) (A.R.) ORDER Per Mrs.Archana Wadhwa : The appellants have made a request to decide the appeal on merits. Accordingly we have gone through the impugned order and have heard the ld.A.R. for the Revenue. 2. As per facts on record, the appellants filed a Bill of Entry declaring the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 1.00 Lakh was imposed upon the appellant in terms of section 112 of the Customs Act. The said order of the original adjudicating authority was upheld by Commissioner(Appeals) and hence the present appeal. 3. We find that the goods stands described in all the import documents including the invoice of the foreign supplier as heavy melting scrap. The appellants have also produced inspection agency certificate indicating that the declarations made by the exporter were true and correct. The entire case of the Revenue is based upon the visual examination of the goods by the Customs officers themselves and not on the basis of any expert s opinion. It is also seen that during the course of adjudication, the appellants referred to the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . All the requisite documents reveal the goods as that of being melting scrap. An identical question was considered by this Bench in the case of Vardhman Sales Agency and vide final order No.70439-70440/2018 dated 10.01.2018 it was observed that as long as the goods stand described in the import documents as scrap, there can be no charge for the mis-declaration based upon the visual examination of the goods and the findings of under-valuation arrived on the said ground itself cannot be upheld. For arriving at the above finding, the Tribunal referred to the earlier decision in the case of Sanjibani Non-Ferrous Trading Pvt.Ltd. v. Commissioner of Central Excise Service Tax, Noida[2017 (7) GSTL 82 (Tri.-All.)]. Inasmuch as there is no eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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