TaxTMI 
TaxTMI 
2014 (12) TMI 897
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....lved in all the issue, therefore, all are disposed of by a common order. 3. The brief facts of the case are as follows : 4. An information was received that some importers of Chennai are importing Stainless Steel Coils & Sheets under DEEC Licences (Actual User Condition) claiming the benefit of Notification Nos. 30/97-Cus. and 48/99-Cus. at Chennai Port and diverting the said S.S. Coils & Sheets to various places in Chennai and in Mumbai to be sold in the local market. The information further specified that such diverted goods are cleared from MPH Octroi Naka, Chembur and subsequently stored at various warehouses situated at Darukhana. 5. Based on the above information, the investigation was carried out by SIIB (Import) of....
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.... any kind of manufacturing defects. Considering the above factors, it was suspected that first grade/prime material could have been cleared misdeclaring the same as third choice material. 8. The matter was, therefore, referred to Indian Institute of Technology, Mumbai for examination of the aforesaid retained goods for seeking their expert and technical opinion regarding the quality and the other technical aspects. 9. The physical inspection of the aforesaid detained goods was carried out in the presence of IIT experts at M.H. Warehouse, Darukhana, Mumbai-10 under panchanama on 5-5-2001. 10. Prof. Krishna M. Gupt, Head of the Dept. of Metallurgical Engineering & Material Science and Prof. S.N. Malhotra, vide their letter d....
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....ty during the course of investigation. 12. The weighment of the goods found as First Grade/First Quality as per the Inspection Report of IIT was carried out on 13-6-2001 under panchanama and the party-wise weighment details are as under : 12.1 S.C. Shah (India) & Co. 107, Darukhana (3 Stacks) Excellent Surface Uniform Size First Quality 84.250 M.T. The above goods were not taken up for weighment as the complete lot of B/E No. 000265, dated 2-2-2001 was found to be as First Grade Prime Quality. 12.2 Dhanera Metal Supply Corpn (1 Stacks) 30.140 Kgs. Gr. Wt. - 400 Kgs (Tare Wt.) Wooden packing. First Quality 29.740 M.T. 12.3 Mixed lot of S.C. Shah & Dhanera Engg. 116 Darukhana. (5 Stacks) Staggered lying loose sheets.....
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....ty on enhanced value be demanded from the appellants along with interest and proposal for imposition of penalty were made. The adjudication took place and all the allegations alleged in the show cause notice held to be correct and accordingly, duty demand along with interest has been confirmed, penalties were also imposed, impugned goods were confiscated, allowed to be redeemed on payment of redemption fine. Aggrieved from the said order, appellants are before us. 16. The ld. counsel for the appellant submits that the examination done by IIT experts was on the basis of visual inspection and no technical test was conducted on the said goods. Therefore, the examination report is not reliable. It is further submitted that during the cour....
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....enue officer. Therefore, the said report cannot be relied upon. In these circumstances, he submits that impugned order is required to be upheld. 19. Heard both sides. Considered the submissions. 20. In this case, the appellant has challenged the report of IIT, Mumbai and in the adjudication proceedings they sought cross-examination of the IIT officials who did examination of the impugned goods which was denied by the adjudicating authority. Moreover while drawing sample by M/s. Geo-chem Laboratories the appellant had written a letter to the customs to remain present for taking the samples but the departmental officials did not remain present for drawing the samples. Moreover, the manufacturer/supplier of the impugned goods has s....