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2017 (11) TMI 1117 - AT - CustomsMisdeclaration of imported goods - confiscation - redemption fine - penalty - Held that: - on examination of the goods, the Chartered Engineer gave a categorically report that these are old and used pipes which were rusted internally as well as externally. If pipes are rusted internally and externally and have been removed from some project then it is only a waste, nothing else. His opinion that 80% of the goods can be re-used but the same is without any market survey or supporting documents. In that circumstances - the charge of mis-declaration on the appellant is disproved, therefore, the goods are held not liable for confiscation - redemption fine and penalty also not sustainable - appeal allowed in part.
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