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2014 (1) TMI 1017 - AT - CustomsClassification of goods - Clearance of ‘Non Alloy Steel Round Bars’ of various grades & sizes - Confiscation of goods - Held that:- Bill of Entry has been filed as per the packing list and the goods on examination have been found to be prime quality except 10% of the goods - Appellants have declared the goods as per the packing list and the confiscation of the goods is not sustainable in law. Accordingly, the confiscation of the goods is set aside. So far as the enhancement of value of the goods is concerned, we find the same is without any basis. Further the department’s case is that the goods are not prime quality but defective/secondary. The value of defective/secondary cannot be more than the value of prime quality. Hence the enhancement of value is not justified. We also find that it is not in dispute that 10% of the goods in the consignment were not prime quality, and will not be eligible for the benefit of Notification 21/2002 (Sl. No. 190C), therefore duty is required to be determined - case remanded back to the lower adjudicating authority for limited purpose of determining the duty in respect of 10% of the goods in the consignment after granting the appellants a reasonable opportunity of hearing - Decided in favour of assessee.
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