2005 (9) TMI 451

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.... J.M. Jain, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The respondents herein have imported a consignment of 18.520 MT of Brass Scrap with ISRI specification 'Honey' valued at approximately Rs. 9.95 lakhs and filed a Bill of Entry dated 12-8-97 for clearance of the same under OGL. The goods were examined and it was found that part of the consignment i.e....

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....pted for assessment. Hence this appeal by the Revenue. 2. The Commissioner (Appeals) has clearly noted the finding of the Adjudicating authority that although the goods appeared new and unused, the examination report from the docks is not specific and he has extended the benefit of doubt in favour of the importer being actual user and the examination report itself being qualified by the wo....