2018 (8) TMI 1701

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....N D George, Advocate for appellant 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....

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....at 'pipes are old and seems to be retrieved from 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 d....

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.... 4. Learned Authorised Representative contends 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 pi....