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2015 (3) TMI 120 - AT - CustomsConcessional rate of duty under Notification No. 21/2002-Cus (Sl. No. 20) - mis-declaration of re-rolling scrap - confiscation of the same under Section 111(d) & (m) of Customs Act, 1962 - Held that:- Original adjudicating authority held the goods to be re-rollable scrap based only on the opinion of custom authorities who examined the goods. No expert opinion was obtained. As against that, the Commissioner (Appeals) has based her findings on several documentary evidences as mentioned earlier, including the pre-shipment inspection certificate which clearly certified the goods to be heavy melting steel scrap. In a dispute involving Custom, the Revenue s argument that examination report by Customs officers should be accepted without any other supporting evidence defies even the most basic jurisprudential principles. It is also seen that in the discussion and finding portion of the primary order there is not even a word about enhancing the value, leave alone basis for doing so. Thus enhancement of value is devoid of sustainability. - entire documentary evidences on record reflect upon the fact that the imported goods were nothing but heavy melting scrap and there being no expert opinion to conclude against the appellant, we extend the benefit to them and set aside the impugned order. - Decided against Revenue.
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