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2018 (5) TMI 687 - AT - CustomsMis-declaration of imported goods - allegation in the present case is that the appellant has declared the imported goods as ‘Alloy Steel Melting Scrap’. But amidst the declared melting scrap, the examination by Customs Officers revealed that ‘Grinding Media Balls’ were found which were new and unused - Held that: - for purposes of assessment of imported goods, the examination of goods at the port in India is more relevant. Hence, we are inclined to give more credence to the opinion of the experts obtained locally. The three experts commissioned by Customs has unanimously opined that the impugned goods were new ‘Grinding Media Balls’. Sh. I.P.S. Arora, Chartered Engineer who has originally given a contrary opinion, has during cross-examination, retracted his original view. The order passed by the lower authority, who has gone by the majority of the opinions, merits no interference. Appeal dismissed - decided against appellant.
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