2018 (8) TMI 832

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....by importer-assessee and Appeal No.C/59862/2013 is filed by revenue. 2. The brief facts of the case are that the appellants imported Aluminium Scrap and filed Bill of Entry No.9818082 dated 10.04.2013. The goods were imported through Invoice No.ASF/INV/13/1097 dated 01.04.2013 and the Bill of Entry was filed for 55.18 MT of Aluminium Scrap, claiming classification under Customs Tariff Sub-heading No.77602010 under which goods were freely importable under Foreign Trade Policy for the period from 2004 to 2009. The said consignment was subject of 100% examination. The 100% examination was carried out on 16.04.2013. As per examination report 30.349 MT of the goods were found in the form of block, plates of prime Aluminium and remaining were ....

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....led and the description in the document and description stated in the Bill of Entry did not differ. She has further submitted that as per International accepted parameters, all the goods imported by them were Aluminium Scrap. She has submitted that the importer has ordered for Aluminium Scrap, the invoice descripted the goods as Aluminum Scrap and examination report accepted that 45% was Aluminium Scrap and in respect of 55% of the consignment, it appeared to revenue that the goods were block/sheets of primary nature. However, in the country of export they were treated as aluminum scrap and therefore there were no mis-declaration. Further, the Original Authority did not reject the transaction value before enhancing the value and relied on t....