2018 (3) TMI 872

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....cate),  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 some container of Heavy Melting Steel Scrap on....

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....ve 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 declared as which HMS Scrap. In that circumstances....