2018 (8) TMI 833

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....te) for Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides we find that the appellant imported heavy melting scrap and filed bill of entry for clearance of the same at the declared value. Out of the total quantity of 105 MT, Revenue, on physical examination, found 24 MT as old and used ingots. As such by entertaining....

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....rap was purchased by them for actual use in their furnace and the entire consignment cleared by them has been subsequently captively used in the furnace as scrap. As per the pre-shipment certificate also, the goods were nothing but heavy melting scrap. 3. We find that in the absence of any dispute to all the above facts, no charge of mis-declaration can be upheld against the appellant. Tribunal....