TaxTMI 
TaxTMI 
2012 (4) TMI 390
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....(109-KDL)Cus/ Commr.(A)/AHD, dt.13.7.06. 2. The relevant facts, in brief, that arise for consideration are that the appellant herein had imported the goods declared as M.S. Seamless pipes and filed Bills of Entry. When it was found by the Departmental authorities that the goods were not M.S. Seamless pipes, but were of used nature. The lower authorities were of the view that such goods are....
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.... Ld.Counsel. would submits that the pipes were second-hand in nature as per the certificate of the Chartered Engineer, dt.04.10.2005. It is his submission that the independent panchas who witnessed the photographing of the pipes, were not expert and their evidence cannot be relied upon. He would also draw our attention to Para 2.17 and submits that second-goods are restricted for import, but if th....
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....missions made by both sides, we find that the adjudicating authority as well as the first appellate authority has relied upon the various photographs which were taken in the presence of independent panchas of the imported consignments and we sought and perused the photographs which were taken and we find that the finding of both the lower authorities seems to be correct, though the said findings c....