TaxTMI 
TaxTMI 
2017 (6) TMI 962
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....ence was gathered by the DRI that the appellant was engaged in the import of old/defective/Cold Rolled Grain Oriented Silicon Steel (CRGO) Sheets/Strips by way of concealment/mis-declaration in the guise of consignments of Heavy Melting Scrap falling under CTH-72044900 at Ludhiana port. The CBEC has issued the instruction F.O. 450/71/2014-Cus IV dated 09.07.2014 which bars the import of second/defective/old and used CRGO sheets, strips and coil in any shape and size are not permitted. Therefore, the search was conducted in the office and godown of the appellant and the office premises of the CHA, three bills of entry were found from the premises of the appellant and the same were pending for clearance which was examined by them. The Bill of....
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....ined and as per the report of Chartered Engineer, the goods were found serviceable and can be categorized as secondary and defective CRGO Sheets/strips in coil form. He further opined that the material in container is not re-useable and can be categorized as CRGO sheet cutting melting scrap. The statement of Shri. Sanjay Gupta, Proprietor of the appellant were recorded and statement of Chartered Engineer Shri. Mandeep Singh was also recorded. Thereafter, a show cause notice was issued to the appellant for confiscation and for rejection transaction value and re-determines the sustainable value on the basis of report of Chartered Engineer and market survey to enhance the value of the imported goods which was mis-declared and mis-classified by....
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....unal observed as under: Further, the Chartered Engineer's certificate does not disclose the nature of enquiry made by them, except saying that market enquiry was made by them and that the life starts from the date of installation. Further, it is not the case of the Department that the transaction value between the parties were influenced by any consideration other than commercial, and when it was not so, in our opinion, there is no reason to reject the transaction value, in terms of the judgement of the Tribunal in the case of spice Communications Ltd. Vs. CC, New Delhi reported in 2004 (170) ELT 249 (Tri. Del.). In that circumstances, in our considered view, there was no reason to doubt the genuineness of the transaction value....
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....der is required to be set aside. 7. He further submits that no data on contemporaneous import has been supplied to the appellant, therefore, the impugned order is not sustainable. 8. Heard the Ld. Counsel for the appellant and considering the fact that the Revenue has heavily relied on the examination report of the Chartered Engineer and market survey. The appellant has specifically asked for cross examination of Chartered Engineers and the persons to whom the market survey was conducted but the cross examination has not been granted by the adjudicating authority in casual manner. Therefore, the impugned order is in gross violation of principle of natural justice. Accordingly, the same is set aside. 9. We find that as there is gros....