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TMI Blog2018 (1) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... c. and are also importing heavy Melting scrap, re-rollable steel scrap and other items of iron and Steel. 3. They filed bill of entry dated 23.10.2010 for consignment of light melting steel scrap turning, purchased on high sea sale basis from M/s. RKG International (P) Ltd., New Delhi. The goods were examined and were found to be stainless steel/alloy steel mixed grade whereas the appellant had described light melting steel scrap turning. The value declared by the appellant was USD 365 per MT. 4. The Revenue engaged a Chartered Engineer Shri Anil Kumar Soni for his opinion on the type of scrap and value of the same. He filed his report dated 27.10.2010 opined that the items found during inspection was mix SS & Alloy Steel Scrap turning fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where he could not explain the use of Niton X-R-F Analyzer by him and could not explain how chromium, nickel, etc. can be segregated from the goods imported. 7. We note that admittedly the Revenue's case is based on the report given by Shri Anil Kumar Soni only. He has opined as average price of chromium in LME was USD 13500 and that of nickel was USD 27123 in comparison to average price of USD 340. There was no report to suggest how the said ingredients available in the scrap can be segregated. The entire scrap was used for melting processes to obtain alloy/non alloy steel products by adding quantity of such scrap and other metals. Such items present in the scrap cannot be held to be prima quality chromium, nickel when the goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importer to the supplier. In the absence of any such evidence, we are of the view that rejection of transaction value and enhancement of value on the basis of opinion of chartered engineer, who in any case was not an expert in the field and arriving at the value of the consignment, based upon the value of prima quality metal is neither justified nor warranted. 9. We accordingly set aside the impugned order and allow both the appeals with consequential relief. (pronounced in the open court on) (Devender Singh) Member (Technical) (Archana Wadhwa) Member (Judicial) Per: Devender Singh 10. Having gone through the order of Hon'ble Member (Judicial), I pass a separate order. 11. It is un-disputed that the goods were declared as "ligh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry were provided during cross examination to the advocate for the appellants to check for themselves the valuation of "Turning Scrap of Mix Grades" No further question or rebuttal to the method of CE was made by appellant. 12. I agree with the findings of the Ld. Commissioner (A) that when the goods were mis-declared, the declared value of goods was tainted and also since there was variation in the value declared by the appellant vis-a-vis ascertained that the Chartered Engineer, there was valid reasons to doubt the correctness of value declared by the appellant. The appellant raised a issue that the Chartered Engineer was not a metallurgical engineer. However, I find that the Chartered Engineer is a qualified mechanical engineer and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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