TMI Blog2018 (5) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be ascertained by eye estimate, therefore, an expert opinion is required. There are various authorities such Chartered Engineer, National Environment Agency, GEOCHEM have confirmed that the goods is SS Scrap. Therefore, the case should have been decided only on the basis of the opinion of these authorities and not on the basis of a personal view of Customs authorities - appeal allowed - decided in favor of appellant. - Appeal No. C/780/2010 - A/86233/2018 - Dated:- 26-4-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) And SHRI RAJU, MEMBER (TECHNICAL) Shri V.M. Doiphode for Appellant Ms. Trupti D. Chavan, Asstt. Commissioner (AR) for Respondent Per: Ramesh Nair The facts of the case are that the appellant have fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry No. 927082 dated 05.03.2010 was proposed to be confiscated. It was also proposed penalty under Section 112(a) of the Customs Act, 1962 on the appellant. The adjudicating authority passed the Order-in-Original dated 5.8.2010 whereby though no order on valuation was passed, however, penalty of ₹ 50,000/- under section 112(a) of the Customs Act, 1962 was imposed. Being aggrieved by the said Order-in-Original, the appellant filed the present appeal. 2. Shri V.M. Doiphode, learned Counsel appearing on behalf of the appellant submits that though the goods i.e. S.S. Scrap Grade 304 includes various types of scrap, but none of the grade of the entire SS Scrap can be said to be serviceable scrap. He further submits that various autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the scrap is qualified as SS Scrap 304 Grade, however, some quantity i.e. less than 25% is serviceable articles only on the eye estimate basis. We find that even though the goods is in form such as pipes/ strips etc, whether the same is capable of being used as such or it can be used only for melting purpose is the major criteria to decide that the goods are SS Scrap or some other article. This being the highly technical issue, cannot be ascertained by eye estimate, therefore, an expert opinion is required. As submitted by the learned Counsel, there are various authorities such Chartered Engineer, National Environment Agency, GEOCHEM have confirmed that the goods is SS Scrap. Therefore, the case should have been decided only on the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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