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2018 (7) TMI 277 - AT - CustomsPermission to re-export of goods - mis-declaration of imported goods - rejection of declared value - case of appellant is that the samples were not sent for chemical testing for ascertaining the nature of imported consignments which is mandatory - Held that:- It is accepted fact that the imported consignments were declared to be other than waste and scrap of plastic for re-examination and test and samples were also drawn, but according to the Revenue, the samples were not sent for chemical testing for ascertaining the nature of imported consignments being plastic scrap, which is mandatory as per (vii) to Para 27 (2) of the Handbook of Procedures (Vol.1), 1992-97 (Revised Edition : March, 1996). In absence of test report from the concerned authority regarding nature of the materials to be scrap, the appeal of appellant is allowed - decided in favor of appellant.
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