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TMI Blog2024 (1) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... als) has observed that the department has not adduced any documentary evidence in the nature of expert opinion so as to arrive at the conclusion that the goods are not scrap. When there is such categorical finding by the Commissioner (Appeals) and the Department has not adduced any evidence to show that the goods imported are not scrap but are serviceable pipes, the confiscation is not justified. Further, it is also seen that the appellant had requested for mutilation of the said quantity of goods before home clearance. The said request has not been considered by the department. The request for mutilation of the goods would show bonafides of the appellant that they intended only to import scrap and not pipes which are to be reused. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such order, the appellant filed appeal before the Commissioner (Appeals) who reduced the redemption fine from Rs.3 lakhs to Rs.1,50,000/- and the penalty was reduced from Rs.95,000/- to Rs.50,000/-. The appellant is now before the Tribunal against such order. 2. The learned counsel Sri G. Derrick Sam appeared and argued for the appellant. It is submitted that during the examination of the goods, it was alleged by the department that there was an excess quantity of 3.862 MTs. The appellant is not contesting the excess quantity alleged by the department and accepts the same. The contention is confined to confiscation of 22 MTs of goods which is alleged to be rusted pipes serviceable in nature and also enhancement of declared value of thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty is legal and proper. It is prayed that the appeal may be dismissed. 5. Heard both sides. 6. The first issue is whether the 22 MTs of goods imported as scrap is liable for confiscation or not. From page-4 of the impugned order, it is seen that the department has concluded that the goods are not scrap and are in the nature of serviceable pipes only on visual examination. The Commissioner (Appeals) has observed that the department has not adduced any documentary evidence in the nature of expert opinion so as to arrive at the conclusion that the goods are not scrap. The said observation is reproduced as under : I find that neither the investigation nor the LAA had completed the process of investigation or adjudication. In the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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