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Mastan Tin Works Versus Commissioner of Customs (I) , Mumbai

2016 (12) TMI 12 - CESTAT MUMBAI

Valuation - import of tin prime stock lot - if the goods can be treated as prime product or defective? - Held that: - It is seen that no reasonable explanation has been given to discard the letter of the assayer produced by the appellant. What is the .....

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nd the same has been cleared on prime stock lot by the admission on the part of the importer that the goods are anything other than prime product. We find that the Revenue has failed to discharge the onus to prove or otherwise - appeal allowed - deci .....

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m. (AR), for respondent per: Raju 1. The appellant, M/s. Mastan Tin Works, filed a bill of entry for import of tin prime stock lot (off the shelf) declaring the value C&F US $ 535/- per MT. The shed appraiser made following observations in respec .....

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excess net weight is 8000 Kgs. The matter was adjudicated by Additional Commissioner, who classified the goods as defective tin plates assessable to duty at the higher rate of 64.89% and ordered finalization of assessment as defective tin plates. He .....

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llants are before the Tribunal. Learned Proprietor appears for the hearing and relied on the ground of appeal. 2. Learned AR relies on the impugned order. 3. We have gone through the records. We find that the entire issue is limited to ascertaining o .....

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to be having water marks and rolling defects". To counter this, the appellant produced a letter from Alex Steart (Assayers) Ltd. Australia to say that the imported goods are of prime variety. We find that the Commissioner (Appeals) has observed .....

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r rate of duty. No fine and penalty has been imposed on the goods because of alleged mis-declaration and same is not a point of dispute in the present appeal. The appellants are relying on letter from one Alex Steart (Assayers) Ltd, Australia to say .....

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have been found mis-declared in quantity also. There is no reasonable explanation to this effect Hence, the letters produced by the appellants lose the sanctity. What is important is the description found during examination at the time of import int .....

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