9911796707
TMI Blog2000 (8) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... y as scrap alongwith a quantity of 133.639 M.T. of heavy melting scrap, provisionally released to the party. Being aggrieved by this order, Revenue has filed the captioned appeal. 2. The facts of the case briefly stated are that the respondents herein imported certain goods and declared them in the Bill of Entry dated 24-7-1997 as Heavy Melting Scrap Grade I. On examination of the goods it was found that in the four containers examined there were 35 pieces of old and used automobile diesel engines valued at Rs. 14 lakhs, 20 pieces of old and used automobile diesel engine blocks valued at Rs. four lakhs and 67.389 m.ts of heavy melting scrap valued at Rs. 4,71,723/-. Another consignment was similarly found to contain 36 pcs. of old and use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tear condition and that the engine parts like engine blocks were found in badly worn out and damaged condition and beyond reuse. The Department, however, relied on the examination report of the Automobile Engineer, Punjab Roadways who opined that out of 81 old and used diesel engines, 35 were of brand NISSAN and ISSUZU and were deficient in "Injector Pump, Alternator, Self, Nozel pipe, Inlet Manupel" etc. and 46 were deficient in Diesel Pump Alternator Heavy etc. Ld. Commissioner after examining the contention of the importer and the Department held as indicated above. 4. Arguing the case for the appellant Shri Mewa Singh, Ld. DR submits that the respondents had suppressed the true nature of the goods, their value from Customs with ulteri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel submitted that the respondents herein imported old and scrap automobile diesel engine which in foreign countries are called melting scrap and the foreign supplier supplied the same. It was submitted by him that when they came to know that the scrap comprises of old and used parts of the diesel engine, they submitted a letter on 8-8-1997 stating that in case the goods are not treated as heavy melting scrap, the same may be mutilated. He submitted that thus, there was no misdeclaration nor was there any intention to evade payment of duty. Ld. Counsel, therefore, submitted that the appeal may be rejected. 6. We have heard the rival submissions. The point in dispute is whether the item imported as heavy melting scrap comprising of old ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
