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2018 (3) TMI 127 - AT - CustomsMis-declaration of value and description of imported goods - M.S. Turning & Boring - Held that: - the impugned goods had been mis-declared by the appellant, which was detected at the time of examination of goods. The report of Chartered Engineer and the United Solutions Laboratory has brought out the percentage of both categories of goods namely the turning and boring scrap and the iron powder - the adjudicating authority is required to re-determine the value of iron dust powder in the consignment under the Customs Valuation Rules, 2007 and re- adjudicate the matter afresh after assessing the iron powder at its re-determined value - appeal allowed by way of remand.
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