9911796707
TMI Blog2020 (1) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... XPORT) , JNCH, NHAVA SHEVA [ 2018 (5) TMI 995 - CESTAT MUMBAI] , the Tribunal has held that customs examination report, without obtaining the expert opinion, cannot be the reason to determine the nature of goods and that mere agreement by the appellant or his employee with the contents of such examination report cannot be considered as conclusive proof in support of claim of Revenue regarding con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )/IMP-119 dated 27th February 2013 of Commissioner of Customs (Appeals), Jawaharlal Nehru Custom House, Nhava Sheva upholding, save to the extent of modifying penalty to ₹ 25,000, the order of the original authority re-determining the value of the imported goods and confiscating the same for mis-declaration, can be disposed of on the basis of grounds of appeal as well as previous decisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorised Representative. 5. We find that in Chandan Steel Limited v. Commissioner of Customs (Export), Nhava Sheva [order no. A/88214/2018 dated 14th August 2018 disposing of appeal no. C/772/2011 challenging order-in- appeal no. 428 (Gr. VII-D)/2010 (JNCH)/EXP-74 dated 27th September 2011 of Commissioner of Customs (Appeals), Mumbai-II], the Tribunal has held that 7. We have perused th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that decision with regard to nature of the goods cannot be ascertained by eye estimate and an expert opinion is required for ascertaining such facts. Thus we are of the view that customs examination report, without obtaining the expert opinion, cannot be the reason to determine the nature of goods and that mere agreement by the appellant or his employee with the contents of such examination repo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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