https://www.taxtmi.com/caselaws?id=391334 The Tribunal held that Chartered Engineer reports based solely on visual examination are not acceptable for bill of entry assessment. The absence of testing rendered the classification by the adjudicating authority invalid, upholding the appellant's classification. Mutilation of goods was deemed unnecessary, as the goods were accepted as scrap without specific regulations permitting mutilation. Since the goods were correctly declared as scrap, the redemption fine and penalty were overturned. The Tribunal allowed the appeal, emphasizing the importance of expert examination and accurate classification in customs matters. en-us Tue, 21 May 2019 00:00:00 +0530 Sat, 25 Jan 2020 12:12:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391334 The Tribunal held that Chartered Engineer reports based solely on visual examination are not acceptable for bill of entry assessment. The absence of testing rendered the classification by the adjudicating authority invalid, upholding the appellant's classification. Mutilation of goods was deemed unnecessary, as the goods were accepted as scrap without specific regulations permitting mutilation. Since the goods were correctly declared as scrap, the redemption fine and penalty were overturned. The Tribunal allowed the appeal, emphasizing the importance of expert examination and accurate classification in customs matters. Case-Laws Customs Tue, 21 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391334