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2013 (8) TMI 356 - AT - CustomsGoods whether seconds/ defective or not - Import of Non-alloy Hot-rolled Cut Steel Sheets - importer claimed the benefit of notification No.21/2002 which prescribes ‘nil' basic customs duty on such goods other than seconds and defectives – Held that:- On visual inspection the goods appeared to be secondary ad not of prime quality - the price declared for the goods under import match with those for prime material - It does not appeal to common sense or logic that any prudent man would pay the price of prime metal for procuring seconds/defective material – order of the department for demand of duty was set aside – appeal decided in favour of assessee.
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