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TMI Blog2024 (12) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... unds taken in the appeal is that the Additional Commissioner had no authority in law to change the classification of the imported goods from heavy melting scrap to ingots and flats. It is not possible to accept this submission. Apart from the fact that the appellant failed to substantiate this ground, the Additional Commissioner does have the power to determine the classification of the imported goods. In the present case, 100% physical examination of the goods was conducted and thereafter reports were also called from the examiner. This finding of the Additional Commissioner has been confirmed by the Commissioner (Appeals). Apart from making a bald statement that the Commissioner (Appeals) failed to appreciate the contention raised by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as ingots and flats of alloy steel and not heavy melting scrap. Thus, the declared value of the goods was not accepted and a show cause notice dated 10.03.2004 was issued to the appellant. The Additional Commissioner found, after rejecting the certificate dated 15.06.2004 produced by the appellant and after accepting the physical examination report and other documents on record that the appellant mis-declared ingots and flats of alloy steel as heavy metal scrap. The Additional Commissioner, therefore, re-determined the assessable value and confirmed the demand of differential customs duty. 5. The appellant filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) found no good reason to interfere with the findings of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the Appellants are superfluous and are devoid of legal aspects. Nothing has been said about why the ingots and flats of Alloys steel, which were actually found physically, should be considered as HMS. Similarly, nothing has been said about as to why the Market Enquiry and the Chemical Examiner s report conducted based on the sample drawn from the imported goods are not to be accepted. The averments they were not given the due documents in this regard is not acceptable at this stage, as this issue was not a matter of dispute at the time of adjudication. Even otherwise, I find that, vide their own letter dated 8.4.2004, Annexure-9 to their appeal memo, all the records and the documents along with the Show Cause Notice were received by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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