TMI Blog2018 (7) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... or such classification. It is noteworthy that the inspection agency at the Port of Export is one of the agencies recognized by DGFT for such classification. Secondly, such a classification report cannot be completely ignored. The goods imported which have been declared as melting scrap, have been held to be otherwise by the customs authorities mainly in view of the goods were in running length. But in the light of the opinion of various agencies including that of the certification agency at the Port of Export we are of the view that the imported goods are required to be considered as metallic scrap as per the internationally accepted parameters for such classification. there are no justification to disregard such evidences and order r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the goods under 73151220 attracting BCD 10% plus CVD10% in addition to cess and SAD. The adjudicating authority held that the importer had mis-declared the goods as heavy melting scrap instead of used ship anchoring chains and ordered confiscation of the imported goods. He also rejected the declared classification under 72044900 and denied the benefit of customs Notification No. 21/2002 (Sl. No, 200), differential duty was demanded and the goods were allowed for redemption with fine of ₹ 5.00 Lakhs and penalty of ₹ 1.5 lakhs. Aggrieved by the impugned order, the present appeal has been filed. 2.1 With the above background, we heard Shri B.V. Kumar, Ld. Advocate appearing for the appellants. He submitted that the inspect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for confiscation. He also argued that the confiscation as well as demand of duty may be upheld. 4. Heard both sides and perused the records. 5. From the records it is seen that the appellant has imported certain goods and declared the same as heavy melting scrap, and claimed the benefit of customs Notification No. 21/2002 available for such melting scrap. But after examination of the imported goods, the customs authorities found them to be new anchor chains in running length. The examination of the goods by National Metallurgical Laboratory revealed that the goods were used and rejected, that the end links are irregularly cut in a few cases. The independent Chartered Engineer, who examined the goods has further noticed rusting and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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