TMI Blog2016 (12) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ity product and what is the defective products have not been stated. It is seen that the appellant had in the defence stated that they have sold part consignment of the said goods to M/s. Eagle Metal Printers Pvt. Ltd., on highseas basis and 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coils, 6 are in original company packing and (e) total 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 also ordered to recover differential amount of duty. The charges of confiscation and penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o say that the imported goods are of prime variety. We find that the Commissioner (Appeals) has observed following while upholding the order of Additional Commissioner: I have gone through the records of the case. In the present case the appellants had declared the goods are prime which on examination was found to be defective one attracting higher rate of duty. No fine and penalty has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the order of the lower authority . It is seen that no reasonable explanation has been given to discard the letter of the assayer produced by the appellant. What is the prime quality product and what is the defective products have not been stated. It is seen that the appellant had in the defence stated that they have sold part consignment of the said goods to M/s. Eagle Metal Printers Pvt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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