2015 (8) TMI 190

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....ok Jindal: Appellant is in appeal against the impugned order wherein the Ld. Commissioner (A) has modified the order of Adjudicating Authority by directing the re-export of the impugned goods. 2. The facts of the case are that in August 2013 the consignment of Heavy melting scrap was imported by the appellant having quantity of 92.190 MT. On examination the goods were found having slags and ....

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....nd that the sculls and slags are hazardous items and appellant has not obtained permission from the Ministry of Environment and Forest. Therefore, impugned goods are prohibited goods, hence, they cannot be redeemed on payment of redemption fine and penalty. The Ld. Commissioner (A) accepted the Revenue's contention and held that as goods are prohibited goods, therefore, directed the appellant to r....

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.... Mumbai-2009 (242) ELT 334 (Bom) 4. On the other hand Ld. AR strongly oppose the contention of the Ld. Counsel and submits that the Chartered Engineer report is not clear, in fact the report has been filed by the Chartered Engineer on visual examination of the goods and report is also vague where it says that it appears to be non hazardous. As sculls and slags are hazardous and appellant has fa....

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....rdous in nature. In fact, the Chartered Engineer has not done any chemical test on the goods in question and he has given his expert opinion. Revenue has accepted the Chartered Engineer report in parts holding that it appears to be containing sculls and slags but never accepted the part of the report that these slags appears to be non hazardous in nature. In fact, report is to be accepted in toto ....