2017 (3) TMI 1431

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..... ndent ORDER Revenue is in appeal against the Order-in-Appeal No. 3-4/2015 whereunder inter alia it is observed that the Revenue could not prove that the subject goods were unused new grinding media balls. 2. Revenue has been represented by the ld. DR, Shri Govind Dixit, and the respondent, "Shree R.N. Metals India Pvt. Ltd." has been represented by Shri S. Vasudevan, ld. Advocate. 3. Revenue's .....

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..... ed for radiation level and it does not contain radiation level (gama and neutron) in excess of natural background. The certificate shall give the value of radiation level in the scrap. The Certification with regard to the description of the consignment for classification does not appear to be part of scope of certification by the pre-shipment inspecting agency at the port of export. When the consi .....

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..... er: (i) There has been no charge framed against the respondent for imposition of penalty. (ii) Penalty was imposed under non-existent clause. (iii) Proceedings initiated against the respondent by Show Cause Notice were illegal as there was no charge made out against them. (iv) The respondent cannot be penalised as imported goods were not liable to confiscation under Section 111 of the Customs .....

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..... they were 'unused new grinding media balls'. Though the Commissioner (Appeals) in the impugned order states that by not giving the opportunity of cross examination of three experts to the respondent importer, the original adjudicating authority did not follow principle of natural justice, Commissioner (Appeals) drops the charge of mis-declaration against the respondent based on other set of Repor .....

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..... ncerned experts, on whose reports Revenue is relying and thereafter decide on the reliability of the said expert reports, which are supporting the case of mis-declaration against the respondent importer. Consequently, we set aside the impugned order-in-appeal and remand the matter to Commissioner (Appeals), who shall allow cross-examination of the concerned experts to the respondent importer, and .....

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