2016 (12) TMI 12

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....Proprietor for appellant Shri. SJ Sahu, Asst. Comm. (AR), for respondent per: Raju 1. The appellant, M/s. Mastan Tin Works, filed a bill of entry for import of tin prime stock lot (off the shelf) declaring the value C&F US $ 535/- per MT. The shed appraiser made following observations in respect of the consignment: "(a) Mkd size not found, (b) Verified stock lot and magnetic (c) On phy....

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....ugned order. 3. We have gone through the records. We find that the entire issue is limited to ascertaining of fact if the goods c n be treated as prime product or defective. The only ground relied upon by the Revenue for holding that the goods are shed appraiser's report wherein following has been observed "physical appearance the goods are found to be having water marks and rolling defects....

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....nce has to be placed on the actual examination conducted at the docks. During actual examination of the goods, the defects were noticed and the goods have been found mis-declared in quantity also. There is no reasonable explanation to this effect Hence, the letters produced by the appellants lose the sanctity. What is important is the description found during examination at the time of import into....