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2016 (2) TMI 1034 - AT - CustomsMisdeclaration of imported goods - goods declared as re-rollable steel scrap. On examination, it was found to be loose rusted secondary defective plates of width more than 600 mm - confiscation - redemption fine - penalty - Held that: - appellant has placed the order for re-rollable scrap, country of origin also certified the same. Further, these loose rusted secondary defective plates although can be used as such but no evidence has been produced that these loose rusted secondary defective plates were used as such by the appellant. In that circumstances, the charge of misdeclaration cannot be alleged against the appellant - Further, no expert opinion has been obtained by the adjudicating authority to ascertain the correctness of declaration by the appellant - goods not liable for confiscation - redemption fine and penalty set aside - appeal allowed - decided in favor of appellant.
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