9911796707
TMI Blog2008 (4) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... is ban on export of scrap in exporting country – no mala fide – no misdeclaration – moreover goods were meant for 100% EOU, the same were exempted from customs duty - confiscation, penalty is set aside - C/127/2004 - A/807/2008-WZB/AHD - Dated:- 29-4-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri P.V. Sheth, Advocate, for the Appellant. Shri Sameer Chitkar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, it was found that they were not in the shape of scrap and a doubt as regards their mis-declaration and consequent undervaluation was raised. The samples were sent to Chemical Examiner of Customs House, Kandla, who vide his test report dated 11-2-2003 reported that the sample was in the form of cut pieces of irregular metallic lump with metallic luster and the same is an alloy of Copper, Ni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roposing to enhance the value and confirming the duty accordingly. Notice also proposed confiscation of the goods and imposition of penalties. 4. Commissioner vide his impugned order held that inasmuch as the goods were meant for 100% EOU, the same were exempted from customs duty by virtue of various notifications. However, he upheld the charge of mis-declaration and undervaluation and accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or unsoldered must be not trimmed seams alone and it is also to be free of foreign substance, Iron reamed metal and other metals". As such, it is seen that the definition clarifies that the scrap of 'Malic' grade can be in the form of pipe/rods/tubes etc. Merely because the scrap is in the shape of big lumps, as also clarified by the Chemical Examiner, it cannot be held that the same is not scrap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Authority has not confirmed any demand of duty against the appellant by observing that the same is exempted, as the same was meant for use in a 100% EOU. If that be so, we do not find any motive or mala fide on the part of the appellant to misdeclare the goods either in description or value. As such, we do not find any justification for confiscation of the goods or imposition of penalty upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
