TMI Blog2008 (12) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : Archana Wadhwa, Member (J)]. - Nobody appeared on behalf of the appellant. We also note that the appellant were unrepresented on the last date of hearing. Accordingly, we have heard ld. Jt. CDR for the Revenue and have gone through the impugned order. 2. The appellant filed a bill of entry on 29-12-2004 declaring the goods as 175.505 MTs of Heavy Melting Scrap. The goods were dispatched from Morovia-Liberia along with bill of lading and pre-shipment inspection certificate from M/s. Bivac International, Liberia. The said import was made under the claim of exemption in terms of Notification No. 83/2004 dt. 18-9-2004 and on payment of CVD at the rate of 12% and Education Cess at the rate of 2%. 3. The physical examination of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Misc. 71/AM-04/PCI (A) dt. 25-1-2005 has informed that the Branch Offices are not authorized to issue the Pre-shipment inspection Certificate. As such the above clarification as regards registration of the branch office of the agency issuing pre-ship inspection certificate were issued only in February, 2005 i.e. after date of importation and the appellant cannot be held liable for violation of any condition for producing the pre-shipment inspection by branch office of an agency, which may not be registered. In any case it is on record that no war or explosive material was found in the cargo. As such we are of the view that the above reasoning of the Commissioner cannot be pressed into service for confiscating the goods or for imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner has not enhanced the value, though he has observed in the same impugned order that value of the re-rollable scrap is higher. Similarly in the case of M/s. Global Shiptrade (P) Ltd. v. CC, Kandla [2002 (142) E.L.T. 152 (Tri.-Del.)], it was held that in the absence of any evidence produced by the Department to prove that a part of the goods being pipes were of serviceable nature, the same have to be treated as melting scrap only. 7. The appellants have also relied upon the following evidences to show that the goods were contracted as heavy melting scrap and were actually supplied by the supplier as heavy melting scrap. (i) Bill of lading which shows the goods as HMS. (ii) Invoice of the foreign supplier, which shows ..... X X X X Extracts X X X X X X X X Extracts X X X X
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