2018 (3) TMI 872

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....ical) Shri Rajesh Chhibber (Advocate),  for Appellant Shri Mohd Altaf (Asstt. Commr.) AR, for Respondent Per: Ashok Jindal The appellant is filed the present appeal against the impugned order wherein the value of the imported scrap has been enhanced on the basis of the report submitted by the Chartered Engineer. 2. The brief facts of the case are that the appellant imported som....

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....port of scrap on high sea sale basis, they have declared the goods as per the description, therefore, it cannot be held that appellant has mis-declared the goods. It is further submitted that the report of the Chartered Engineer is not concrete or complete. Therefore, the same cannot be relied upon. He further submitted that they have submitted the certificate of origin wherein the goods are decla....

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....s mis-declared the goods, as appellant was not knowing the contents heaving purchased on high sea sale basis and they have declared the goods as per the import documents. In that circumstances, charge of mis-declaration is not sustainable against the appellant. Moreover, the quantity found not as per description by the Chartered Engineer is less than 5% of the total quantity imported by the appell....