2017 (2) TMI 1312

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....ppellant. Shri K. Veerabhadra Reddy, JC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Appellant imported two consignments of goods declaring that as non-alloy heavy metal scraps. The first consignment was cleared making provisional assessment under Section 18 of the Customs Act, 1962 and taking samples therefrom to test the nature and character of the goods by an....

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.... against the appellant. There is no warrant in law to use the result of test report of the second lot to convert the misdeclared goods into proper declaration. 4. Heard both sides. It is common sense that test result is applicable in respect of a lot from which sample is taken but not to any other lot. The test result of the first lot of consignment proved the nature and character of the g....