2018 (5) TMI 995

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....ant Ms. Trupti D. Chavan, Asstt. Commissioner (AR) for Respondent Per: Ramesh Nair The facts of the case are that the appellant have filed the Bill of Entry No. 927082 dated 5.3.2010 in respect of the goods namely, Stainless Steel Melting Scrap, Grade '304' imported from M/s Tsingyt Pte Ltd., Singapore and sought clearance against Advance License. Price of the goods was declared a....

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....e Stainless * Steel Scrap. Both declared and undeclared cargo were segregated. Weight of the undeclared cargo (S.S. Strips/ Pipes) was reported to be 24.4 MTS, whereas weight of declared cargo (S.S. Scrap 304 grade) was reported to be 77.915 MTs. A show-cause notice was issued wherein value of the goods Rs. 88,48,854/- was proposed to be rejected and re-determination of value to Rs. 94,34,020/- wa....

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....ed Engineer, National Environment Agency, Singapore and international inspection agency namely, GEOCHEM confirmed/certified that the imported goods is SS Scrap and not serviceable. He further submits that to establish the bona fide of the appellant, they even have proposed for mutilation of the SS Scrap on which the dispute was raised by the Department. The scrap was cleared against Advance Licens....

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....the allegation made by the Revenue is established. 4. We have carefully considered the submissions made by both sides. We find that there is no dispute in the facts of the case that the SS scrap imported by the appellant has been accepted by the Revenue also that the major part of the scrap is qualified as SS Scrap 304 Grade, however, some quantity i.e. less than 25% is serviceable articles onl....