TMI Blog2009 (10) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, we do not find any misdeclaration of description by the Appellant in respect of the present consignments. Having held so, the question of applying higher value based on DOV data applicable to defective CRGO sheets also does not arise. Appeal allowed - decided in favor of appellant. - C/193/2005 - A-614/KOL/2009 - Dated:- 12-10-2009 - Shri S.S. Kang and M. Veeraiyan, JJ. Shri S.K. Mehta, Advocate, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. ORDER This is an Appeal against the order of the Commissioner dated 16-9-2004. The Appellant imported consignments and declared them in the bills of entry as Silicon Electrical Steel Strip Scrap (originated from dismantled old and used transformers) and soug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers is not substantiated by any authentic technical literature. The description given by them is correct and that there is no violation of licencing provisions and., therefore, the confiscation and imposition of penalty are not warranted. Since there is no mis-declaration of description, the enhancement of value of imported goods by comparing to the value of defective and secondary CRGO sheets are not justified. He also relies on the decision of the Tribunal vide Final Order No. 1283/04-NB-A dated 4-11-2004 [2005 (179) E.L.T. 511 (Tribunal)] in respect of appeal filed by M/s. Ansun System Consulting Pvt. Ltd. wherein it has been held that the materials obtained from dismantled and old transformers have to be treated only as scrap and could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ansun System Consulting Pvt. Ltd. (cited supra), the materials obtained from dismantled transformers cannot be treated as defective CRGO sheets. Therefore, we do not find any misdeclaration of description by the Appellant in respect of the present consignments. Having held so, the question of applying higher value based on DOV data applicable to defective CRGO sheets also does not arise. Since we are accepting that there is no misdeclaration of description of the goods, the question of requirement of licence as applicable for import of defective CRGO sheets also does not arise. In view of the above we are unable to uphold the order of the Commissioner in enhancing the value, in confiscating the goods for want of requisite licence and in i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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