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2017 (8) TMI 501 - AT - CustomsMutilation of Imported goods before provisional release - HMS/Re-Rollable scrap - Held that: - the report of Chartered Engineer is not supported by any market enquiry or has not assigned any reasons as to how he has held the same to be New CRGo Sheets and the material which possesses the properties of a electric insulation. If such a material does not poses such properties, it is scrap only. No expert opinion has been obtained from any laboratory to get tested the said goods by the respondent whether the material is prime in nature or not.The pre inspection certificate issued by the Agency certified by DGFT has not been rejected or objected to by the authorities below. No enquiries have been made overseas to find out the composition of the material. In that circumstances, the report of the chartered engineer is not acceptable, as he is not a metallurgical engineer, therefore, in the absence any evidence on record, the goods are to be cleared as scrap, therefore, there is no requirement of any mutilation. The goods are to be released immediately under section 110 of the Customs Act, 1962, on furnishing of Bond - appeal allowed - decided in favor of appellant.
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