TMI Blog2018 (5) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... nt regarding the misdeclaration of the goods and the goods imported does not fall under the restricted category. Therefore, the same is not liable for confiscation. Enhancement of the value - Held that: - no material such as contemporaneous import of the like goods was relied upon. Therefore, the enhancement of the value is arbitrary and cannot be accepted. Appeal allowed - decided in favor of appellant. - C/153/2010 - A/86087/2018 - Dated:- 18-4-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri Rajesh Rawal, Advocate, for appellant Shri M.K. Mall, Assistant Commissioner (A R), for respondent Per: Ramesh Nair The facts of the case are that the appellant filed a Bill of Entry for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has purchased the goods on high sea sale basis. He referred to the invoice wherein the goods were declared as railway scrap consisting of axles equivalent to heavy melting scrap. The same was admitted by the Chartered Engineer. Therefore, the goods in question is not secondhand goods, but it is a heavy melting scrap for which there is no restriction. Since the goods is not serviceable axles, the same is not classifiable under CTH 86071910. He has taken us to various para graphs of the Chartered Engineer s certificate dated 30.10.2009 wherefrom he submitted that the Chartered Engineer has accepted the description declared by the appellant. Therefore, there is no misdeclaration. Accordingly, the goods is not restricted and cannot be confisca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el scrap (HMS). The items/components (railway axles) were observed is severely rusty and corroded condition and also the bolting threads were totally deteriorated/damaged. The surface of these items/components (railway axles) were also observed uneven that the gauge in the middle and end portions was varying beyond comparison. These items/components (railway axles) were observed damaged to such an extent that they cannot be reused as railway axles again as a precise accuracy is indeed for being used as railway axles. Also we have noticed that these items/components (railway axles) cannot be used as alternatives to any other vehicles where axles are used, such as trucks, trailers, tempos, jeeps and other. However, we opine tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate be accepted/rejected by whomsoever it may be concerned with the understanding that the CE/Firm jointly or severally are not responsible for any claim s/damages. The information furnished above is true and correct to the best of my knowledge. I have no direct or indirect interest in the items valued. I have personally inspected the items/components on 29th October 2009. 4.1 From the above opinion of the Chartered Engineer, it can be seen that the Chartered Engineer nowhere disputed about the description of the goods declared by the appellant and more or less he agreed that the description was made correctly in the Bill of Entry. The Chartered Engineer also opined that the imported goods can either be used for melting pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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