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TMI Blog2017 (9) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... AC (AR) ORDER M/s. Arihant Impex, Chennai filed the BE No-218958/17.05.06 through their CHA M/s. A.V. Kanniah Naidu & Co., Chennai for clearance of goods declared as (i) 12.75 MTs of Steel Cutting Sheet removed from Transformer. (ii) 3.36 MTs of Copper Scrap removed from DC Generator. 2. The goods were examined under first check. The description and quantity of first i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hence their concern negotiated for re-import of the goods exported at premium price of US$100 PMT in excess to the export price on the whole quantity. 4. The Customs initiated proceedings against the importer on the following allegations:- (a) Misdeclaration of description inasmuch as part of the imported goods were found to be copper scrap of 'Candy' grade which is differen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under section 111 (m) and 111 (d) of Customs Act, 1962. 5. With the above background, we have heard Shri A.K. Jayaraj, Advocate for the appellants and Shri B. Balamurugan, AC (AR) on behalf of Revenue. 6. The learned advocate argued that the imported consignment is the very same goods, which were exported by M/s. Arihant Recycling Corporation, Chennai, which was a 100% EOU and a si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame as what has been exported by M/s Arihant Recycling Corporation cannot be accepted at face value, for the reason that the Customs authorities have found on examination of the cargo that the description as well as the quantity of Copper scrap found are different from what is claimed as exported. Further, the goods have been imported accompanied by the Malaysian supplier's invoice in which th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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