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2015 (8) TMI 190 - AT - CustomsImport of prohibited goods - Misdeclaration of goods - Hazardous goods - whether the goods can be redeemed on the basis of the report of Chartered Engineer which states that the items in question appears to be non hazardous in nature or not - Held that:- Waste contain irregular shape material, appearing in shape of scull and lumps shaped slag having ferrous material mixed with impurities like floor dust, stone, sand, dirt, etc.. Also held that these slags and sculls appears to be non hazardous in nature. In fact, the Chartered Engineer has not done any chemical test on the goods in question and he has given his expert opinion. Revenue has accepted the Chartered Engineer report in parts holding that it appears to be containing sculls and slags but never accepted the part of the report that these slags appears to be non hazardous in nature. In fact, report is to be accepted in toto and not in parts. If revenue want to say that these slags appears to be non hazardous in nature is a vague report then the observation by the Chartered Engineer that these waste contain irregular shape material appearing in shape of scull and lump is also vague. Further, the scull and slags are not prohibited items. - If item in question is restricted item, same can be allowed to be imported on payment of redemption fine and penalty. - Impugned order is set aside - Decided in favour of assessee.
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