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C.C.E. -Ghaziabad Versus R.K.G. International

2017 (12) TMI 339 - CESTAT ALLAHABAD

Classification of goods - Heavy Melting Steel Scrap - Steel Slabs (Stock Lot Non Alloys) - mis-declaration of goods - enhancement of value - Held that: - the original adjudicating authority held the goods to be re-rollable scrap based only on the opinion of custom authorities who examined the goods. No expert opinion was obtained - In a dispute involving Custom, the Revenue’s argument that examination report by Customs officers should be accepted without any other supporting evidence, defies eve .....

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Pawan Kumar Singh (Supdt.) AR Present for the Respondent: Ms. Stuti Saggi (Advocat ORDERE Per: Anil Choudhary Revenue is in appeal against the Order-in-Appeal No.77-CUS/ZB/2010 dated 21/05/2010 which is set aside the order-in-original dated 02.2.2010. 2. The respondents had filed Bill of Entry No.004661 dated 29.12.2009 declaring the goods as (i) 103.108 MT Heavy Melting Steel Scrap (ii) 155.910 MT Steel Slabs (Stock Lot Non Alloys). The main issues in the present appeal is whether (i) the goods .....

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the pre-shipment inspection certificate described the impugned goods as HMS and so do the high sea sale contract and the bill of lading. She noted that the respondents even requested for mutilation of goods, if the Revenue considered them to be usable as re-rolling scrap and that their request was rejected. She thus found no basis to sustain the impugned order with regard to allegation of mis-declaration of description. She also noted that value had been enhanced from ₹ 39,44,446/- to  .....

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ch conclusion, no expert opinion was required. Regarding enhancement of value, Revenue contended that they had used NIDB data for valuation. Revenue also stated that the respondents suggested manner of mutilation (by cutting the long pieces into smaller pieces) which shows that they knew that even after such mutilation, the goods could be re-rolled. 5. The respondents have stated that the Commissioner (Appeals) had discussed each and every argument in her order and the case is covered in their f .....

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considered the submissions of both sides. We find that the original adjudicating authority held the goods to be re-rollable scrap based only on the opinion of custom authorities who examined the goods. No expert opinion was obtained. As against that, the Commissioner (Appeals) has based her findings on several documentary evidences as mentioned earlier, including the pre-shipment inspection certificate which clearly certified the goods to be heavy melting steel scrap. In a dispute involving Cust .....

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have placed reliance upon the Tribunal s decision in the case of M/s. Antartic Industries Ltd. v. CC, Kandla [l999 (108) E.L.T. 496 (Tri.)] laying down that the contention of the importer that such goods may be serviceable in India but for the purposes of exporting countries they have to be regarded as scrap and the same should have been cleared on mutilation of the goods. We note that in the present case also if the Revenue authorities were entertaing any doubt about the part of the consignmen .....

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