TaxTMI 
TaxTMI 
2017 (8) TMI 496
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....s. During the course of examination, it was found that it is an old and used pipes with plastic material i.e. thermally insulated with polyurethane form. To ascertain the description of the goods, a Chartered Engineer was engaged to examine the goods, who submitted his report declaring that the impugned goods are re-rollable scrap. The Inspection report given by the Chartered Engineer is extracted as below :- "Keeping above facts in view, the material stated above was unserviceable, rusted, eroded (internally) and gas gut having irregular edges hence cannot be used as such. As polyurethane foam insulation extraction from pipes was not feasible and would be cumbersome and time consuming hence polyurethane foam scrap was estimated on appro....
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....nd inferences given true and best to my knowledge and merely depicts my personal opinion based upon findings at the place and time of inspection and intervention and carries no responsibility for any changes made on the material in its appearance and function alter the inspection. This certificate is not valid for any legal purpose and is only for Customs purpose subject to acceptance by Customs Authorities and does not absolve the buyer or seller from their contractual obligations. Sd/- Sd/- Sd/- 24.08.15 True typed copy, Advocate Thereafter, the material was sent to Central Revenues Control Laboratory (CRCL), and after examining the same, CRCL filed its report which is extracted hereunder:- "(i) On going t....
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....efore, it is his submission that the goods are not liable for confiscation, consequently the order to re-export and imposition of redemption fine is required to be set-aside. 4. On the other hand, ld. AR opposed the contention of the ld. Counsel and submits that the appellant themselves have undertook to re-export the goods at their own cost vide their letter dated 24.08.2015, therefore, the impugned order is to be confirmed. 5. Heard both sides and considered the submissions. On perusal of the record and considering the arguments advanced by both sides, I find that in this case the Revenue has alleged that appellant has imported hazardous waste in the form of plastic material which covered the re-rollable scrap. I have gone through t....
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....s. We dont want any SCN. Now requesting you to take lenient view. Thanking You, For SNH Steels true typed copy, Advocate Sd/- On going through the said letter, I find that there is no undertaking given by the appellant that they want to re-export the goods at their own. In fact there was no material to be accepted by the appellant at that stage that imported goods are hazardous goods, there is no question of undertaking by the appellant. Further, I find that in a similar issue n the case of Nexus International vs. Commissioner of Customs, Ludhiana - 2016 (336) ELT 667 (Tri. Del.), the Tribunal observed as under:- "5. After considering the submissions by both sides, I find that in this case on first check it ....