TMI Blog2017 (9) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... of "Elder" specification and finding of the test laboratory is something else, unless the importer discards such import stating reason, he does not have say on valuation thereof since such goods are confiscable - Once a declaration is found to be false, the authority should totally confiscate the goods - The licence requirement if any is to be tested in the context of law in that behalf to ascert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cycling Industries, Inc. (ISRI) to be as under: Elder GENUINE BABBITT-LINED BRASS BUSHINGS Shall consist of red brass bushings and bearings from automobiles and other machinery, shall contain not less than 12% high tin-base Babbitt, and shall be free of iron-backed bearings. 2. Appellant submits that above goods were brought to India in terms of Bill of Entry No.9659531 dated 29.10.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods were of Elder specification by virtue of the guidelines of ISRI and that shall not fall under the residuary category of classification under CTH 7409 and does not require import licence. He further says that the testing laboratory reported that the goods imported were composed of following elements as per the testing laboratory's report appearing at page 35 of the record which reads ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot examine the specification of goods to rule out whether the goods were of Elder specification. 7. It may be stated that when goods are declared to be of Elder specification and finding of the test laboratory is something else, unless the importer discards such import stating reason, he does not have say on valuation thereof since such goods are confiscable. Once a declaration is found t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cations under the Customs Act, 1962 is to be ascertained. 10. We expect that a superfluous order should not be passed when there is a change in classification sought and the goods require import licence. 11. With the above direction, the matter is remanded to learned adjudicating authority to pass fresh order making a detailed examination as directed above, granting fair opportunity of hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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