2012 (9) TMI 462

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....ad, Jodhpur, (hereinafter referred to as "Respondents") filed bill of entry No. 70 dated 27-8-2005 for clearance of import consignment of Heavy Melting Scrap declaring under CTH 72044900 claiming benefit of Notification No. 21/2002-Cus., dated 1-3-2002 (S. No. 200). The said goods were declared to be of U.A.E. origin. The bill of entry was assessed on first check basis. 3. On examination of the imported goods by the Customs Authority, goods were found to be re-rollable as well as re-usable (serviceable) material i.e. bars, rods, pipes, sheets & rails (old & used) of iron and steel in assorted length, cut. 4. Vide assessment orders dated 16-9-2005, the re-rollable material weighing 383.215 MT were assessed under Chapter sub-h....

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....rt. The officers found nearly 181 tonnes to fall under Chapter 73 on which the appropriate duty has already been paid by the respondents. The rest of the quantity was found to fall under the category of Chapter 72 and appropriate duty was also paid for the same. No additional evidence/reasons have been put forward by the department which could show that the Departmental Officers had erred in arriving at the conclusion in the examination report. In the absence of any additional evidence, the examination report of the Departmental Officers cannot be re-opened. The appeal is not maintainable on this ground. The other argument put forward by the department that the goods classified under the Chapter 73 were restricted items and per EXIM poli....