2016 (3) TMI 891

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.... For the Respondent : Shri M.K. Mall, Asst. Commr (AR) ORDER PER: M.V. RAVINDRAN This appeal is directed against order-in-appeal No. SVS/61/NGP-1/2004 dated 27.12.2004. 2. None appeared on behalf of the appellant nor there is any request for adjournment. Since the matter is of 2005 we take up the appeal for disposal. 3. Heard learned D.R. and perused the records. 4. On perusal o....

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.... the flanges as mis-declared goods and classifying the same under CTH 730721.00 and not considering them as scrap. The adjudicating authority has also ordered for recovery of customs duty and imposed redemption fine in lieu of confiscation of stainless steel flanges and also imposed penalties. On an appeal, the first appellate authority also concurred with the views of the lower authority and uphe....

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....that a Chartered Engineer has inspected the consignment and stated that the goods in question i.e. stainless steel flanges were unserviceable. 6. Learned D.R. would reiterate the findings of the lower authorities. 7. We find that the first appellate authority has come to a conclusion that the flanges which were found in the stainless steel scrap consignment are serviceable without any eviden....