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2017 (5) TMI 223 - AT - CustomsImport of Waste and scrap - misdeclaration - examination had revealed the said goods to be, though old and used, serviceable wire rope and secondary/defective wire rope/rolls - Held that: - conformity with the definition of waste and scrap, the object of its ultimate usage, the origin and the value to be adopted for determining the duty liability have not been examined in the impugned order. These are matters vital to determination of classification as well as valuation of the goods. In the absence of determination that would meet the test of legality and propriety, the impugned order is incomplete - it is only proper that the submissions made by the appellant be given appropriate consideration before arriving at a decision on confiscation of the goods and determination of duty liability - appeal allowed by way of remand.
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