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2014 (5) TMI 786 - AT - CustomsConfiscation of goods - Goods declared as waste and scrap - On examination it was found that 50% of the goods are scrap but defective and serviceable and remaining 50% are unserviceable and scrap - Adjudicating authority allowed appeal and declared goods as scrap - Held that:- report filed by M/s. Anand Kulkarni & Associates itself is contradictory and examination report of M/s. SGS India Pvt. Ltd. clearly state that the goods are scrap. We further find that as the goods were found that the goods are bits which are used in the rigs. It is a clearcut observation that these bits are damaged and broken. Therefore, they cannot be used as such. In these circumstances, as held by the Hon'ble High Court of Punjab & Haryana in the case of Patiala Castings P. Ltd. v. UOI - [2002 (5) TMI 72 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH] and Board circular dated 12-5-2000, it is clearly held that if the goods are serviceable but cannot be used as such then it is to be treated as scrap. - Decided against Revenue.
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