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2018 (12) TMI 618 - AT - CustomsReclassification of the imported goods - revaluation - goods declared as Aluminium Scrap Throb Grade - Sl.No.579 of N/N. 21/2002-Cus. - Held that:- Indubitably, NML is a reputed and recognized testing centre of a national stature. As such, credence will certainly have to be accorded to these test reports of NML. If the appellants had found any inconsistency or discrepancy in the NML reports, they could have challenged the same or asked for retest of the samples, neither of which been done in this case. In the circumstances, there is no reason to interfere with the reclassification of the goods and also the consequent enhancement of the value. Redemption fine - penalty - Held that:- The enhancement of value is around ₹ 10 lakhs resulting in differential duty liability of around ₹ 4.8 lakhs - there is a case for reduction in the quantum of redemption fine - reduction of redemption fine allowed - quantum of penalty also reduced. Appeal allowed in part.
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