TMI Blog2004 (11) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... judication Order No. KOL/CUS/PORT/25/2004, dated 29-3-2004, of the Commissioner of Customs (Port), Kolkata. Under the impugned order, the Commissioner of Customs (Port) confiscated the goods covered by 14 Bills of Entry filed by the appellants. The appellants had declared the goods as "Silicon Electrical Steel Strip Scrap". The Commissioner has held, based on experts' opinion, that the goods in qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s import also. According to the appellant, a test report is valid only for the consignment from which samples were drawn, inasmuch as nature of goods vary from consignment to consignment. It is also being submitted that the test report itself does not go to show that the consignment in question is not scrap. Ld. Counsel has pointed that the finding in the report has confirmed that the goods in que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also not in dispute that the items under import are scrap, because, even according to the test report, the items resulted from the dismantling of old and used transformers. The materials obtained from such dismantling can only be treated as scrap. It cannot qualify to be defective goods. Because, defective goods arise during manufacture on account of not conforming to quality standards etc., wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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