TaxTMI 
TaxTMI 
2018 (1) TMI 1468
X X X X Extracts X X X X
X X X X Extracts X X X X
....t Commissioner (AR), for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - As per facts on records, the appellant filed Bill of Entry dated 16-5-2013 for import of the goods declared as "re-rollable scrap" falling under chapter heading 7204 21 90, attracting basic Customs duty @ 5%. The total quantity of the scrap was declared as 126.21 MT and the total CIF value was declared as ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e said items should be accompanied with pre-shipment certificate, there were violations in the import thus calling for confiscation of the same and imposition of penalties. 4. On being called, the appellant vide their letter dated 5-6-2013 explained that (i) the goods are iron plates, (ii) the length of plates are different i.e., some 6 feet, 8 feet, 10 feet, 7 feet, etc. (iii) the width of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e present appeal. 5. We have gone through the impugned orders as also the examination report. Admittedly the examination report has found the said goods to be defective iron plates of square or rectangular size with cut edges and of various thickness and lengths. In such a scenario the goods cannot be held to be prime or defective iron sheets and in the light of such variations in the sizes ....