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2019 (1) TMI 836 - AT - CustomsMisdeclaration of imported goods - hot/cold rolled stainless steel, coils/sheets grade 304 - confiscation - penalty - Held that:- We have perused the certificate dated 17.09.2009 issued by overseas supplier of goods and also End-use certificate dated 15.01.2010 issued by the Jurisdictional Range Superintendent. Both the certificates confirmed to the fact that the goods imported by the appellant were scrap items only and used for melting purpose in the induction furnace, for further manufacture of the final products. We also find that the department had not sought for any assistance from the technical expert in the field to ascertain whether goods in question were scrap or some other articles, which were not usable for melting purpose. However, decision with regard to nature of the goods cannot be ascertained by eye estimate and an expert opinion is required for ascertaining such facts. Thus we are of the view that customs examination report, without obtaining the expert opinion, cannot be the reason to determine the nature of goods and that mere agreement by the appellant or his employee with the contents of such examination report cannot be considered as conclusive proof in support of claim of revenue regarding confiscation of goods, payment of fine and penalty. Redemption fine and penalty not imposable - appeal allowed - decided in favor of appellant.
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