TMI Blog2008 (7) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Shri B.K. Singh, Jt. CDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. Vide the impugned order the Commissioner of Customs has rejected the value of Rs. 13,11,538/- declared by the appellants herein in respect of consignment described as Tin Free Steel sheets secondary defective imported under Bill of Entry dated 2-1-2007; ordered re-classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ist, Mumbai and reported to be made of steel (magnetic) coated with tin on both sides . Remnant samples were also tested by National Metallurgical Laboratory, Chennai as requested by the appellants and vide the report dated 22-11-2007 as amended by the report dated 18-12-2007 the NML, Chennai also confirmed that the goods are coated with tin, but have stated that based on the tin coating weight t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of classification. Therefore, though the said goods may not conform to the IS standards the same are still classifiable as in coated steel for the purpose of classification and assessment under Customs Tariff Act, 1975. As regards the claim of the importers that the goods were defective in nature, the visual examination thereof shows that the steel sheets were of even coating and smooth surface ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods also calls for no interference. In view of these findings penalty on Vora Industries is warranted. 5. Shri Kamal Jhunjhunwala, of M/s. Evergreen Drums and Cans Pvt. Ltd., had assisted Mr. Nitin Vora, proprietor of Vora Industries in perpetuating the scheme of duty evasion by providing Vora Industries with import documents containing misdeclaration of the description and value of the importe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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