2007 (11) TMI 145

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.... value declared they paid Customs duty. However the DRI officials conducted certain investigations. Samples were drawn and the same were tested by the Chemical Examiner. On the basis of the test results, the department came to the conclusion that there was mis-declartion and actually the goods imported were "tin plates waste" which require licence for their import if the declared value is less than 465 U.S. Dollars per MT. There was also restriction of the import of such item through Cochin port. In fact, in terms of the policy the goods can be imported only through Mumbai, Chennai, Calcutta and not through Cochin as in the present case. Therefore proceedings were initiated against the appellants. for various infractions including valuation....

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....and there is absolutely no evidence to hold than the goods are actually tin plate waste. Therefore he said there is no question of misdeclaration and the goods are not liable to be confiscated. Further he, said that the value adopted declared by them was actually the invoice value and it is the price at which they had purchased the impugned goods. He said there is no reason for enhancing the value.           4.  The learned departmental representative pointed out that as per the test report of the Chemical Examiner the goods had to be considered only as "tin plate waste" and if they are tin plate waste then if the value is less than 465 dollar in terms of the import licensing note to Chapter 7....

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.... 6.1 L-15 87 x 90.5 cm 0.23 mm 6.4  % Carbon could not be determined sealed remnants returned. Sd!- CHEMICAL EXAMINER K.V. BALACHANDRAN Chemical Examiner       CUSTOM HOUSE CHCHIN 5.1 On going through the test report, we find that nowhere the test report says that the impugned item is tin waste. It speaks only of the coating, which is tin plate. There is also reference to Indian standards. It is not understood the relevance of referring to the  Indian standards. In any case on going through the report one cannot come to the conclusion that the impugned item is tin plate waste. Even the Original Authority in Para 40 of the order has stated. As to whether the assessee....