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2013 (11) TMI 854 - CESTAT MUMBAIConfiscation of goods - Import of old but unused hard disk - Goods confiscated as held to be hazardous - Held that:- goods imported are 800 pieces of hard disk drive. Further, the appellant themselves are claiming that these are produce of the year 2008, 2009 and 2010 and were imported by them in 2012. They have imported these 2/3 years old items are available at lower rates. We find that in the report of Arihant E-Recycling, it is clearly stated that no data or files were found in the hard disk drive and it shows that these were not installed previously. They have also certified that such situation is possible with new hard drive - three reports given by the officers of Customs are at variance while the first talked of old and used; the second talked of old and the third talked of old, obsolete and refurbished. The officers who have examined are not expert in the field and there is no reason not to believe the report of Arihant E-Recycling and the Customs authorities have not been able to bring out any evidence to prove that the goods are used or hazardous waste - impugned order as also the original order are set aside - Decided in favour of assessee.
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