TMI Blog2016 (9) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. The petitioner should be permitted to do that - the goods released on provisional basis. The Department shall be at liberty to issue show cause notice to the petitioner for any alleged violation of the provisions of the Customs Act. The petitioner will pay the duty on the material imported as scrap and further furnish surety and undertaking to pay the duty, penalty and interest, if any, as may be leviable on such goods, if these are found to be other than scraps - petition disposed off - decided partly in favor of petitioner. - CWP No. 16721 of 2016 (O&M) - - - Dated:- 9-9-2016 - Rajesh Bindal And Harinder Singh Sidhu, JJ. Mr. Saurabh Kapoor, Advocate, for the petitioner Mr. R. K. Handa, Advocate, Mr. Amit Goyal for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was further opined by the Chartered Engineer that the material is serviceable which can be used for many applications after cutting/ punching to the required sizes and shapes. There being mis-declaration, the petitioner would be liable to action under the Customs Act. The goods have been undervalued as well. He further submitted that the report from the Laboratory has not yet been received. Heard learned counsel for the parties and perused the paper book. The claim of the petitioner is that he had imported Heavy Melting Scrap and Re Rollable Steel Scraps. As per the report of the Chartered Engineer appointed by the Department for two containers, he opined that the contents thereof were New Cold Rolled Grain Oriented Steel Strips In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category of Seconds and Defective material. To take care of the apprehension expressed by the Department that the material can be re-used, the petitioner had offered its mutilation at his own cost before it is released. Even part of scrap also can be used as such or with some modification. In our opinion, the petitioner should be permitted to do that. Thereafter, the goods be released on provisional basis. The Department shall be at liberty to issue show cause notice to the petitioner for any alleged violation of the provisions of the Customs Act. The petitioner will pay the duty on the material imported as scrap and further furnish surety and undertaking to pay the duty, penalty and interest, if any, as may be leviable on such goods, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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