2019 (6) TMI 25

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....Per: Raju This appeal has been filed by M/s Raj Ratan Impex against an order re-classifying the product, imported by them as scrap under chapter heading 7204, under tariff heading 7220 1100. The declared value of the goods was also rejected and the same enhanced in terms of Rule 4 of the customs Valuation (Determination of value of imported goods) Rules, 2007. The impugned order also confiscate....

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....reported that "The cargo was indentified on the basis of the visual examination as cut CRGO (Cold Rolled Grain Oriented) sheets in assorted shapes and sizes. He also opined that the 70% of the CRGO cut sheets are re-useable in their present condition. II. Sh. Anwar Kukkad, Charter in his report no. AYK: INSP: 0303:2015 dated 14.05.2015 reported that "The goods rendered to us were specific....

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.... scrap. He pointed out that they are traders of scrap and the said material is to be used as melting scrap. He pointed out that Tribunal in the case of M/s Agarwal Impex, in similar circumstances, has permitted mutilation of scrap at the cost of appellant. Ld. Counsel pleaded that they may also be permitted to do the same. 5. Ld. AR relies on the impugned order. 6. We have gone through rival....

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....otal quantity of 551.32 MT as scrap of which around 450 MT was allowed to be cleared as scrap, but, on the basis of the chartered engineer certificate dated 20.05.2015 which was contrary to another chartered accountant certificate dated 12.05.2015, the same was considered as serviceable scrap and duty was demanded. He has submitted that before issuance of the impugned Order-in-original, but, after....