1998 (11) TMI 587

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....n error.). The goods were declared in the bills of entry filed to be seconds and, after examination, cleared. Part of the goods after clearance was sold by the importer. An organisation of the Customs department, different from the Custom House which had ordered release of goods, subsequently seized the goods which were lying in a warehouse at Thane, and also part of the goods which had been sold. The goods on visual examination by a metallurgical expert of the Custom House and by an officer of the Steel Authority of India Limited (SAIL), and on chemical examination by the latter, were found by the Custom House to be prime quality and not seconds. Notices were therefore issued proposing their confiscation and penalty on Mehta Steel Corporat....

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.... Sheets and plates may tally in chemical composition but may still contain defects with regard to structure or dimensions which render them unsuitable to be called prime. 3. The appellant, by a letter had pointed out to the Commissioner, that he had passed an order with regard to goods imported by another importer, in which he had extensively referred to the opinion given by M/s. SGS India Limited, and to another case where samples had been referred to Indian Institute of Technology, Powai for examination. The importer asked for samples to be sent for inspection and testing by either one of these organisations. The appellant was told on behalf of the Commissioner to get the goods examined by M/s. SGS India, but at its own cost in th....