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2018 (5) TMI 519 - AT - CustomsProvisional release of detained goods - Heavy Melting scrap - the imported goods were found containing CR sheets/sheet cutting cut to various sizes weighing 132.895MT and 159.575MT respectively - Whether the goods can be released provisionally to the appellant as per the terms and conditions of Para 10 of this order, as held by Member (Judicial) - Difference of opinion - majority order. Held that: - from the said clarification dated 22/06/2017, it is found that the same refers to the clarification issued by NISST on 24/03/2017 and also reaffirming their findings that the goods in question were melting scrap as opined by them in report dated 14/03/2017. Therefore, I do not find that the contents of said clarification dated 22/06/2017 issued by NISST are having any developments after the said order dated 12/04/2017 has been passed. Further the said report dated 18/04/2017 has also been dealt with in para 24 of said order dated 12/04/2017 and consequence to be followed on receipt of said report dated 18/04/2017 have been ordered in the said paragraph. No purpose would be served by remanding the matter back to the original authority as opined by Member (Technical). In view of the majority decision, it is held that the goods can be released provisionally to the appellants as per terms and conditions enunciated in Para 10 of the order of Member (Judicial) and the appeals are not required to be remanded back to the original adjudicating authority. Appeal disposed off.
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