TaxTMI 
TaxTMI 
2018 (9) TMI 1286
X X X X Extracts X X X X
X X X X Extracts X X X X
....dvocate) for the Appellant (s) Shri Pawan Kumar Singh (Supdt.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : After hearing both sides we find that the appellant imported a consignment of Zinc scrap classified as "Scope" as per ISRI and filed a Bill of Entry dated 18.09.2013 declaring the goods as scrap and the value of the same as USD 1527 per MT based upon the documents issued by ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as imposed under section 112 of the Customs Act. The said order of the original adjudicating authority was upheld by Commissioner(Appeals) and hence the present appeal. 3. The appellant's contention is that the buckles found by the officers were not of prime quality and the same were in the nature of scrap. The belt buckles were imported for the zinc content and as such were classified under head....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in the case of Vardhaman Sales Agency and vide its Final Order No.70439-70440/2018 dated 10.01.1018, the charges of mis-declaration and the consequent enhancement of value were set aside by observing as under:- "Having considered the rival contentions and perusal of records we find that the submissions made by the ld.Counsel for appellant are reflected in the Order-in-Original to the extent that....