2009 (3) TMI 720

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....o, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - The appellants imported scrap. The authorities found on examination that the goods consisted of 2700 kgs of unused nails and 25% of the cargo was of high quality structural beams and pipes. In view of this, the department proceeded against the appellants on charges of misdeclaration of the description of the goods....

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....f scrap. 3. On a very careful consideration of the issue, we are of the view that the Adjudicating Authority ought to have considered the request of the appellant for mutilation in terms of Section 24 of the Customs Act. As he had failed to give any finding on this, the impugned order is bad in law. Therefore, we set aside the impugned order and remand the matter to the Adjudicating Author....