9911796707
TMI Blog2018 (1) TMI 1468X X X X Extracts X X X X X X X X Extracts X X X X ..... @ 10% - Held that:- Admittedly the examination report has found the said goods to be defective iron plates of square or rectangular size with cut edges and of various thickness and lengths - In such a scenario the goods cannot be held to be prime or defective iron sheets and in the light of such variations in the sizes of the goods along with the fact that their edges were cut and worn out and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill of Entry dated 16-5-2013 for import of the goods declared as re-rollable scrap falling under chapter heading 7204 21 90, attracting basic Customs duty @ 5%. The total quantity of the scrap was declared as 126.21 MT and the total CIF value was declared as 59317.29 US $. 2. The consignment was taken by the customs officers for 100% examination. As per the said officer s report, the goods ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd imposition of penalties. 4. On being called, the appellant vide their letter dated 5-6-2013 explained that (i) the goods are iron plates, (ii) the length of plates are different i.e., some 6 feet, 8 feet, 10 feet, 7 feet, etc. (iii) the width of plate are different i.e. some are 4 feet, 5 feet, 6 feet, 8 feet, etc. (iv) The thickness of plates are different i.e. 3 mm, 4 mm, 6 mm, 10 mm, etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the said goods to be defective iron plates of square or rectangular size with cut edges and of various thickness and lengths. In such a scenario the goods cannot be held to be prime or defective iron sheets and in the light of such variations in the sizes of the goods along with the fact that their edges were cut and worn out and the fact that they were in not serviceable for the purpose of she ..... X X X X Extracts X X X X X X X X Extracts X X X X
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