2018 (12) TMI 1121

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....hnical) For the Appellant(s) : To Decide on Merits For the Revenue : Shri Mohd. Altaf (Asstt.Commr.) (A.R.) ORDER Per Mrs.Archana Wadhwa : The appellants have made a request to decide the appeal on merits. Accordingly we have gone through the impugned order and have heard the ld.A.R. for the Revenue. 2. As per facts on record, the appellants filed a Bill of Entry declaring the co....

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....ting of breakage' and 'bearing' of the used strip and was not having melting steel scrap. As such Revenue entertained a view that inasmuch as the goods were mis-declared, the value of the same cannot be accepted. Accordingly proceedings were initiated against them by way of issuance of a show cause notice proposing to confiscate the same, to enhance the value and to impose penalty upon the impo....

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.... of the Revenue is based upon the visual examination of the goods by the Customs officers themselves and not on the basis of any expert's opinion. It is also seen that during the course of adjudication, the appellants referred to the Hon'ble Supreme Court's decision in the case of M/s.Tata Iron & Steel Co. Ltd. v. C.C.E. [1994 (1) SCC 323], wherein it was observed that ISRI has issued guidelines f....

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....r HMS, the assessment of goods deviation from grading specified in ISRI, but if the melting scrap cannot be used for any other purpose and can be charged into furnace for melting should be classified as melting scrap. However, the said decision has not been accepted by the adjudicating authority on the ground that the importer has not established that the goods in question cannot be used for any o....