2010 (7) TMI 589

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....the following report was made on the reverse of each bill of entry : "Whole cargo comprises of various types of old and used tyres having mix of radial and nylon tyres. During the course of examination it was observed that most of the tyres of various sizes were worn out and had sidetrack and some of the tyres are hard and found with less residual life. It is further found that some of the tyres can be used for light and heavy vehicles running on Indian road. An expert opinion has also been sought and placed in the file." 2. The opinion of the two experts namely M/s. Krishna Tyre Service, Gandhidham and Yogin Tyres. Gandhidham was obtained which is as follows : "Most of the tyres were radial and some were nylon tyres; 15 perce....

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....sp;   I hereby impose penalty of Rs. 6000/- (Rupees Six Thousand only) under Section 112 (a) of the Customs Act, 1962 on the importer. As the penalty amount of Rs. 6000/- has already been paid, I appropriate the same into the Government Account." 4. The said order was accepted by the appellant. However Revenue filed an appeal their against before Commissioner (Appeals), which stands disposed off by him vide his order impugned before us. 5. The appellate authority observed that the experts who gave opinion have subsequently in their statements recorded have admitted that 100% consignment was not examined by them. He also observed that their opinion lacked credibility because their expertise was not verified and reports w....