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2020 (1) TMI 1346 - AT - CustomsValuation of imported goods - stainless steel melting scrap-316 grade - mis-declaration of value - case of appellant is that the assessing authorities should have subjected the material to testing but had failed to do so - HELD THAT:- In M/S CHANDAN STEEL LTD. VERSUS COMMISSIONER OF CUSTOMS (EXPORT) , JNCH, NHAVA SHEVA [2018 (5) TMI 995 - CESTAT MUMBAI], the Tribunal has held that customs examination report, without obtaining the expert opinion, cannot be the reason to determine the nature of goods and that mere agreement by the appellant or his employee with the contents of such examination report cannot be considered as conclusive proof in support of claim of Revenue regarding confiscation of goods, payment of fine and penalty. There are no reason to disagree with the finding therein that report of visual examination of the cargo does not offer sufficient evidence to conclude that the goods are to be used other than for the purposes claimed or that these had been mis-declared - appeal allowed - decided in favor of appellant.
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