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2017 (3) TMI 488 - SC - CustomsBenefit of N/N. 21/20102- Cus - denial on the ground that the goods which were imported are “Used Rails” in the guise of “Heavy Material Scrap” - Held that: - the respondents themselves accepted that what was in fact imported was used Rails and not Heavy Material Scrap. The respondents even went to the extent of admitting the mis-declaration of the goods as “Heavy Material Scrap” - the findings of the Tribunal in the impugned order treating, the goods as Heavy Material Scrap and not Rails are clearly erroneous - appeal allowed - decided in favor of appellant.
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