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TMI Blog2019 (8) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... serviceability of the imported goods, even if admitted, does not detract from the intended utilization - HELD THAT:- No evidence is forthcoming in the appeal to counter the finding that the imported goods were serviceable. Serviceable CRGO strips would not be covered within the description of heavy melting scrap and the finding of mis-declaration is, therefore, beyond the scope of challenge. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sharma, Member (Judicial) None for appellant Shri C Singh, Assistant Commissioner (AR) And Shri Bhushan Kamble, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew Though none appeared for the appellant, this appeal of M/s Dadra Nagar Steel P Ltd against order-in-appeal no. 296(GR IV)/2010 (JNCH)/I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings before us. 3. We have heard Learned Authorised Representative who relies on the decision of the Tribunal in Noble Agency v. Commissioner of Customs, Mumbai [2002 (142) ELT 84 (Tri-Mumbai)]. 4. On perusal of the appeal, it is seen that the claim of excessive redemption fine as well as the penalty are made in the context of the differential duty being a mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt upon rejection of the declared value owing to the finding of misdeclaration, the proper officer has failed to offer justification, acceptable under Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, for adoption of that proposed by the appraising officers. In the absence of exposition of the judgement, in adherence to which the revised value was arrived at, the enhancemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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