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2017 (12) TMI 339 - AT - CustomsClassification of goods - Heavy Melting Steel Scrap - Steel Slabs (Stock Lot Non Alloys) - mis-declaration of goods - enhancement of value - Held that: - the original adjudicating authority held the goods to be re-rollable scrap based only on the opinion of custom authorities who examined the goods. No expert opinion was obtained - In a dispute involving Custom, the Revenue’s argument that examination report by Customs officers should be accepted without any other supporting evidence, defies even the most basic jurisprudential principles. It is also seen that in the discussion and finding portion of the primary order, there is not even a word about enhancing the value, leave alone basis for doing so. Thus enhancement of value is devoid of sustainability. Appeal dismissed - decided against Revenue.
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