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2011 (1) TMI 1002 - CESTAT, MUMBAIApplication for stay - assessing authority doubted the correctness of the importer's declaration of 'prime quality' - Chartered Engineer certified the goods to be prime quality of stainless steel of hot rolled coils grade 304 and ruled out secondary or defective or non-standard material - Held that:- Considering the fact that the inspection of the goods by an approved Chartered Engineer was held as permitted by the assessing authority but no representative of the department could witness the proceedings of the Chartered Engineer, thus the Chartered Engineer should conduct a reexamination of the goods in the presence of the respondent and representatives of the department and submit a report to the assessing authority.
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