1997 (11) TMI 260

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....dent. [Order per : S.S. Kang, Member (J)]. -  The appellant filed this appeal against the order-in-original passed by the Additional Collector, Customs, Bombay. In the impugned order, the Additional Collector, Customs, Bombay held that the appellant has misdeclared the goods and ordered confiscation under Section 111(d) of the Customs Act, 1962 and allowed to redeem the goods on payment....

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....pect of the sample that it is Tin Free Steel (TFS). He submits that Dy. Chief Chemist advised the respondent to refer the matter for confirmation to Chief Chemist, Central Revenue Control Laboratory (CRCL), New Delhi or to the Director, Central Metallurgical Research Institute, Jamshedpur for confirmation. He submits that the appellants vide their letter dated 11-3-1992, much before the personal h....

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....um on the surface would indicate that it could be TFS. However, this Laboratory is not equipped to carry out the tests as given in ASTM-A-657-74. Hence it may be referred to Chief Chemist, CRCL, New Delhi or to the Director, Central Metallurgical Research Institute, Jamshedpur for confirmation." 6. In the test results, the Dy. Chief Chemist only opined that the sample could be of TFS and f....