2017 (3) TMI 488

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..... orted was used Rails and not Heavy Material Scrap. The respondents even went to the extent of admitting the mis-declaration of the goods as “Heavy Material Scrap” - the findings of the Tribunal in the impugned order treating, the goods as Heavy Material Scrap and not Rails are clearly erroneous - appeal allowed - decided in favor of appellant. - CIVIL APPEAL NOS. 1688-1696 OF 2015 - - - Dated:- .....

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..... of Heavy Material Scrap , the appellant got the said goods examined and it was found that imported goods were in fact Rails and not Heavy Material Scrap as declared by the respondents. On that basis Order-in-Original dated 12.1.2010 was passed by classifying the goods under CTH 7302 and benefit of the aforesaid Notification No. 21/2002- Cus (Sl. No. 200) was accordingly denied to the respondents. .....

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..... 50/MT and the respondents further volunteered to correct the value of the cut Rails as US$ 418/MT. This letter clearly shows that the respondents themselves accepted that what was in fact imported was used Rails and not Heavy Material Scrap. The respondents even went to the extent of admitting the mis-declaration of the goods as Heavy Material Scrap . In these circumstances, the findings of th .....

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