2017 (12) TMI 339

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....Scrap (ii) 155.910 MT Steel Slabs (Stock Lot Non Alloys). The main issues in the present appeal is "whether (i) the goods i.e. HMS Scrap as mentioned in the Bill of Entry was mis-declared and liable to be confiscated (ii) The other goods i.e. Steel Slabs were used for concealing the so called offending goods (iii) there was mis-declaration with regard to value of the good (imported goods) (iv) there was mis-declaration with regard to the weight of the goods, which was allegedly shown as less than the actual weight." 3. The Commissioner (Appeals) observed that the relevant invoices of the foreign supplier as well as the pre-shipment inspection certificate described the impugned goods as HMS and so do the high sea sale contract....

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....d.) and Dewan Steel Industries Vs. CC, Amritsar - 2008 (226) ELT 722 (Tri.-Del.). They also cited the judgement in the case of Midwest Granite Pvt. Ltd. Vs. CCE Hyderabad-I - 2009 (233) ELT 133 (Tri.-Bang) and Shriram Metals & Alloys Pvt. Ltd. Vs. CC. Chennai - 2006 (200) ELT 274 (Tr.-Chennai), to support their contention that enhancement of value had no legal basis. 6. We have considered the submissions of both sides. We find that the original adjudicating authority held the goods to be re-rollable scrap based only on the opinion of custom authorities who examined the goods. No expert opinion was obtained. As against that, the Commissioner (Appeals) has based her findings on several documentary evidences as mentioned earlier, including ....

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....v. CC, Kandla [2002 (142) E.L.T. 152 (Tri.-Del.)], it was held that in the absence of any evidence produced by the Department to prove that a part of the goods being pipes were of serviceable nature, the same have to be treated as melting scrap only. 7. The appellants have also relied upon the following evidences to show that the goods were contracted as heavy melting scrap and were actually supplied by the supplier as heavy melting scrap. (i) Bill of lading which shows the goods as HMS. (ii) Invoice of the foreign supplier, which shows the goods as HMS. (iii) Pre-shipment inspection certificate which also shows the HMS. (iv) High sea sale contract which also shows the HMS. (v) Letters of Hard....