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2016 (9) TMI 622 - PUNJAB & HARYANA HIGH COURT

2016 (9) TMI 622 - PUNJAB & HARYANA HIGH COURT - 2016 (340) E.L.T. 630 (P & H) - Detention of goods - Heavy Melting Scrap - Re Rollable Steel Scrap - inspection by chartered engineer - the goods fall in the category of Seconds & Defective CRGO Silicon Steel Strips in Slit Coil Form and Seconds and Defective Cold Rolled Grain Oriented Steel Sheets/ Strips cut to different shapes and sizes - are all goods capable of being re-used? - Held that: - To take care of the apprehension expressed by the De .....

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urther 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 respondent ORDER Rajesh Bindal, J. The petitioner has approached this Court cha .....

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that the consignments imported are of scraps, which are to be sold to the steel furnaces for melting. Even as per the report of the Chartered Engineer, the goods varied in thickness, length and width. If the department is of the opinion that the goods can be re-used after cutting/ punching to the required size and shapes, the petitioner is ready to got the same mutilated at his own cost. Thereafter, these can be used only for melting. He further submitted that after the goods are released provi .....

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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 Char .....

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