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2018 (10) TMI 667 - AT - CustomsMisdeclaration of imported goods - Solid S.S. Melting Scrap - Advance Authorization Scheme - It appeared to revenue that the imported goods were not as per declaration - On examination, it was noticed that imported goods were scrap and alongwith the scrap some part of the goods were packed in drums labeled as “Nickel Oxide” - benefit of N/N. 93/2004-Cus - Held that:- There is no ground put forth by the counsel for appellant which is able to establish that the impugned order is not in accordance with law - there is no reason to interfere with the impugned order passed by the learned Commissioner - appeal dismissed - decided against appellant.
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