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2015 (2) TMI 957 - AT - CustomsImport of Non-Alloy Steel slabs - benefit of Customs Notification No. 21/2002-Cus. dated 1.3.2002 (Sl. No. 190B) - Mis-declaration of goods - NML vide their report dated 27.10.2004 had opined that the samples are not prime quality and can be considered as "Non-Alloy Steel slabs non-prime" - appellant requested to retest of the samples, which was rejected by the Department - Held that:- Adjudicating authority examined the MSME test report dated 21.4.2009 as per direction of the Hon'ble High Court and observed that the report of MSME mentioned, the goods are of uniform size and shape whereas, as seen from the factual data presented, there is a huge heterogeneity in the dimensions of the consignment. The findings of the report and the conclusion are not in tandem. The adjudicating authority reproduced "observed value" of MSME Report in the adjudication order. On perusal of the MSME Testing Report, we find that the "observed value" as reproduced in the adjudication order is incomplete. The adjudicating authority observed that NML is a specialized agency dealing with metals and therefore, it has accepted the conclusions given by them. It is further observed that its materials evaluation and characterization facilities compare with the best in the world. We are concerned with the particular test report NML and MSME and therefore we would not like to express any opinion on the competency of expert opinion of NML and MSME. In this context, it may be referred that the Tribunal in the case of Sabari Exim Pvt. Ltd. (2004 (10) TMI 460 - CESTAT, CHENNAI) rejected NML report and accepted imported non-alloy steel blooms as prime quality on the basis of report of other agency, imported in December 2002 and extended the benefit of exemption Notification No. 21/2002-Cus. Apart from that, as contended by the appellant, the Department released the goods in respect of six Bills of Entry on the basis of the same MSME Report. After examining MSME Report as per order of the High Court, we are of the view that MSME report should be accepted, wherein it has been opined that the goods in question are of prime chemistry and meet the quality requirements of prime quality. Accordingly, the demand of duty, penalty and confiscation of goods and imposition of penalty are not sustainable. So, we set aside the impugned order - Decided in favour of assessee.
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