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2017 (1) TMI 1273 - CESTAT CHENNAI100% EOU - Mis-declaration of imported goods - Aluminium Paste/Flakes - it was found that out of six containers, five containers contained Unserviceable Transformer Scrap as declared. In the sixth container bearing Container No.CRXU-9064745, sealed Steel Barrels containing Aluminium Paste/Flake were found - Held that: - the sixth container was imported with mis-declared goods for which the adjudication was done properly. Accordingly, consequence of adjudication does not call for any interference in absence of any cogent evidence led by appellant to the contrary - there is no ground to appreciate that the declaration was not contrary to law. When the testing laboratory made chemical analysis and that proved to be mis-declared goods as stated in this order, at the outset, there is no scope to intervene to the adjudication order passed by learned Commissioner - appeal dismissed - decided against appellant.
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