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2018 (5) TMI 269 - CESTAT MUMBAIClassification of goods - railway scrap consisting of axles equivalent to heavy melting scrap - whether classified under CTH 7302990 or under CTH 86071910? - Held that: - the Chartered Engineer nowhere disputed about the description of the goods declared by the appellant and more or less he agreed that the description was made correctly in the Bill of Entry. The Chartered Engineer also opined that the imported goods can either be used for melting purposes. Therefore, the goods declared as heavy melting scrap is not incorrect. There is no basis for making allegation against the appellant regarding the misdeclaration of the goods and the goods imported does not fall under the restricted category. Therefore, the same is not liable for confiscation. Enhancement of the value - Held that: - no material such as contemporaneous import of the like goods was relied upon. Therefore, the enhancement of the value is arbitrary and cannot be accepted. Appeal allowed - decided in favor of appellant.
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