TMI Blog2012 (2) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of duty as scrap - Held that:-There is no evidence to controvert averment of appellant about life and condition of goods. Neither revenue had any material to prove that the goods imported was not 20 50 years nor proved that the same is usable for more than the period certified by Chartered Engineers without major repair and renovation and also looking to lapse of 18 months from the import. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a mis-declaration in the description of the goods. When the goods imported was machine that was declared as heavy melting scrap. Therefore, adjudication shall sustain and first appellate order is required to be reversed. 3. Shri Naveen Mullick, Ld. Counsel says that when the goods in question were brought upon dismantling and those are incapable of being used as machine being 20 to 50 year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal life. Already more than 18 months have passed in the meantime from the date of import. Considering the averments made as recorded in para 3 of impugned order, learned Commissioner (Appeals) passed appropriate order. 4. Heard both sides and perused the records. 5. Para 8 of the appellate order gives description about the goods and the manner of examination conducted by Chartered Enginee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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