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2016 (6) TMI 1069 - AT - CustomsMis-declaration of goods - import of scull/ slag - import of hazardous waste - levy of redemption fine and penalty - Held that:- in this case on first check it was found that the HMS imported by the appellant having slag but after drawing the samples test cannot be done to ascertain the fact that the alleged scrap is actually slag or not and if it is slag whether it is of iron or steel and hazardous. As same is not found by any test report or by any expert opinion. In that case, the allegation of the Revenue that it was slag and hazardous waste is not sustainable as the said finding of the adjudicating authority is only on the basis of assumption and presumption which is not sustainable in the eye of law. - Benefit of doubt goes in favor of importer - Redemption fine and penalty set aside.
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