2018 (6) TMI 205

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.... Appellant Shri M.K. Mall, Asstt.Commr. ( A. R ) for respondent ORDER Per : Ramesh Nair This appeal has been filed by the Revenue against order dt. 23.12.2008 passed by the Commissioner of the Customs (Import), New Custom House, Mumbai. The brief facts of case are that the Respondent filed Bill of Entry no. 873975 & 873976 dt. 10.12.2008 for clearance of goods described as "Secondary S....

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....y have facilitated the procurement of these pipes from the manufacturer to Respondent and the pipes has remained unused after manufacturing. Also the Pipes had failed to pass hydrostatic text and therefore could not be used for the application they were meant for and hence they were termed as Secondary Second Choice Carbon Steel Pipes. The Respondent had waived the SCN. The adjudicating authority ....

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....of the goods by an expert. The importer had furnished test inspection certificate from the supplier which does not indicate about quality of goods. The Mill test certificate issued by the manufacturer should have been examined which was not done. The adjudicating authority has relied upon the copy of letter dt. 14.12.2008 of the supplier. However no supporting documents have been furnished. He sub....

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....dt. 14.12.2008 of the supplier had remained unused after manufacturing. It also stated that the pipes had failed to pass hydrostatic test and thus could not be used for the application they were meant for and hence they were termed as "Secondary Second Choice Carbon Steel". He further held that it appears that the pipes got rusted while lying idle at supplier's yard which has influenced the mind o....