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2014 (12) TMI 897 - AT - CustomsImport of Stainless Steel Coils & Sheets under DEEC Licences - allegation of diversion of diverting the said S.S. Coils & Sheets to various places in Chennai - validity of The physical inspection of the aforesaid detained goods - Held that:- While drawing sample by M/s. Geo-chem Laboratories the appellant had written a letter to the customs to remain present for taking the samples but the departmental officials did not remain present for drawing the samples. Moreover, the manufacturer/supplier of the impugned goods has stated that these goods are considered as scrap from their international classification. Therefore, they were sold to the appellant as third choice material. The said statement of the supplier has not been controverted by the Revenue. Therefore, in this case as Revenue opted not to remain present while drawing samples by the private lab, M/s. Geo-chem Laboratories and no counter to the supplier’s certificate was adduced in the impugned order. Further, we find that no cross-examination of the examiners of IIT, Mumbai was granted. In these circumstances, benefit of doubt goes in favour of the appellants - inspection report of IIT, Mumbai is not acceptable. Therefore the description given by the appellant is accepted. Accordingly, impugned order is set aside - Following decision of Mehta Steel Corporation [1998 (11) TMI 587 - CEGAT, MUMBAI] - Decided in favour of assessee.
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