2020 (1) TMI 1346

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....han, Consultant For the Respondent : Ms Trupti Chavan, Assistant Commissioner (AR) ORDER PER: C J MATHEW This appeal of M/s Chandan Steel Limited, against order-in-appeal no. 141 (Gr. IV)/2013 (JNCH)/IMP-119 dated 27th February 2013 of Commissioner of Customs (Appeals), Jawaharlal Nehru Custom House, Nhava Sheva upholding, save to the extent of modifying penalty to Rs. 25,000, the orde....

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....art of the establishment of the customs broker. Furthermore, he contends that the assessing authorities should have subjected the material to testing but had failed to do so. 4. We have heard Learned Authorised Representative. 5. We find that in Chandan Steel Limited v. Commissioner of Customs (Export), Nhava Sheva [order no. A/88214/2018 dated 14th August 2018 disposing of appeal no. C/772/....

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..... This Tribunal vide Order No. A/86233/2018, dated 26-4-2018, in the case of the appellant has set aside the demand and allowed the appeal in respect of imports made vide bill of entry dated 5-3-2010, holding that decision with regard to nature of the goods cannot be ascertained by eye estimate and an expert opinion is required for ascertaining such facts. Thus we are of the view that customs exam....