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2018 (5) TMI 995 - AT - CustomsMis-declaration of imported goods - Stainless Steel Melting Scrap, Grade '304' - Customs authority was of the view that the goods declared is not tallying with the images of the goods imported, looking to the picture of the scrap, it is clear that these goods are in the form of Pipes/ Strips etc. - Held that: - even though the goods is in form such as pipes/ strips etc, whether the same is capable of being used as such or it can be used only for melting purpose is the major criteria to decide that the goods are SS Scrap or some other article. This being the highly technical issue, cannot be ascertained by eye estimate, therefore, an expert opinion is required. There are various authorities such Chartered Engineer, National Environment Agency, GEOCHEM have confirmed that the goods is SS Scrap. Therefore, the case should have been decided only on the basis of the opinion of these authorities and not on the basis of a personal view of Customs authorities - appeal allowed - decided in favor of appellant.
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