TaxTMI 
TaxTMI 
2018 (8) TMI 1701
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.... Ms Trupti Chauhan, Assistant Commissioner ( AR ) for respondent ORDER Per : C J Mathew The issue in this appeal of M/s Suman Metals against order-inappeal no. 80(Gr.VIIH)/2018(JNCH)/ Appeal-I dated 26th June 2018 of Commissioner of Customs (Appeals), JNCH, Nhava Sheva, Mumbai - II is the confirmation of confiscation, with option to redeem the goods on payment of fine of Rs. 2,00,000/- for the ....
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....rom failed pipeline during testing due to other factors', which is evident from the welded joints found on the pipes'. 3. According to Learned Counsel for appellant, the observation of the examining officer was without any basis and that the Chartered Engineer has not, anywhere, indicated that the goods, though old, were used. According to him, the decision of the Tribunal in Bengal Export Corpor....
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.... that the appellant had all along concurred with the certificate of the Chartered Engineer. 5. Though the importer had declared the goods to be 'secondary and defective', the examination report indicates that these were also not new goods. Furthermore, the report of the Chartered Engineer is categorical in taking note of the welding on several pipes which would indicate that these had been previo....