TaxTMI 
TaxTMI 
2024 (8) TMI 1353
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....20010 along with relevant documents. In view of the description of goods, the bill of entry was assessed on 19.10.2016 on the basis of documents submitted by the appellant and duty leviable came to tune of Rs. 4,02,014/-. The subject goods after assessment thereof were ordered for examination (2nd check). During the course of examination, the examiner found that the subject goods in the shape of Aluminium Wire and the Assistant Commissioner (Docks) has submitted the examination report as under:- "It is to report that 21.110 MTs of the goods which were found as "Coils of Aluminium Wire of Uniform Diameter of 10MM" nowhere fits within the definition of Aluminium Scrap Tassel and hence the consignment to that extent is grossly mis-dec....
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.... 4,02,013.62/- (Rupees Four lakh two thousand thirteen and sixty two paise only) shall be appropriated against the recovery of the above confirmed demand; 2. I confiscate the entire Consignment of the goods imported vide bill of antry no. 7155791 dated 19.10.2016 yalued at Rs.27,44,300/- (Rupees Twenty seven lakh forty four thousand three hundred only) 111(f), 111(1) & 111(m) of the Customs Act-1962. I however give an option to the said importer M/s Kana Metal Corporation to redeem the imported goods on payment of fine of Rs.2,70,000/- (Rupees Two lakh seventy thousand only) under section 125 of the Customs Act 1962. 3. I classify the goods 21.110 MT of 'Coils of Aluminum Wire having uniform diameter of 10 mm" imported....
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....minium Scrap Tassel as per ISRI and the same was correctly classifiable under RITC 76020010. Therefore, neither any change of rate of duty and nor value is required. He submits that the examiner only on eye estimation given a report that goods in 'Coils of Aluminium Wire of Uniform Diameter of 10MM'. It is his submission that since, the goods was not the fresh material of coils of wire, they have requested for second opinion from the Chartered Engineer but the Assessing Officer /Adjudicating Authority has not allowed the same. Therefore, there is a clear violation of natural justice. He submits that on the contrary of the examination report, the appellant have submitted the independent Chartered Engineer Certificate which has certified that....
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....ium Scrap Tassel and hence the consignment to that extent is grossly mis-decalred to evade the Customs duty." The appellant strongly objected the above report and requested for re-examination and second opinion on nature of the goods. However, the same was not accepted by the Assistant Commissioner. 4.1 We find that the fair opportunity should have been given to the assessee to defend their case and denial of re-examination of the goods is in violation of principle of natural justice. Contrary to the report of examination, the appellant have submitted the independent Chartered Engineer Certificate issued by Shri G. Venkatapathy M., who in his report dated 30.12.2016, opined as under :- "(i) the goods consist of discarded Alum....