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2018 (1) TMI 71 - AT - CustomsMisdeclaration of imported goods - undervaluation - heavy Melting scrap, re-rollable steel scrap and other items of iron and Steel - difference of opinion - Held that: - As there are contrary views and difference of opinion between the Members, therefore, the matter be placed before the Hon'ble President to refer the matter to the third member to resolve the issue:- Whether in the facts and circumstances of the case when the goods were mis-declared as admitted by Shri. K. K. Garg, M.D., the valuation of the goods can be determined on the basis of opinion of chartered engineer based on cotemporaneous bills of entry of similar scrap and the appeals dismissed, as held by the member (Technical)? - matter referred to Third Member.
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