2026 (8) TMI 813

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....bh Kapoor and Ms. Tanya Kumar, Advocates For the Respondent : Shri Navneet Singh, Authorized Representative ORDER P. ANJANI KUMAR: Avnish & Company, the appellants, have filed a B/e No.2892264 dated 12.10.2015 for clearance of 199.160 MT of Heavy Melting Scrap, ISRI-206 at a declared CIF value of 240 USD per MT; on examining the goods in the presence of the Customs Broker and Chartered....

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....icated that the goods are not fit to be used as such; non-scientific test was conducted and no report was given to the appellants; the Chartered Engineer, who attended the examination of goods, was not a metallurgical expert; condition, nature and utilization of goods was not taken into consideration; the appellant was not present during inspection and adjudication and therefore, principles of nat....

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....at examination of the goods was conducted in the presence of the Customs Broker and the Chartered Engineer. It is also recorded that the Customs Broker has accepted the value and classification arrived by the Department. It is not clear whether the importer has authorized the Customs Broker to represent them in this regard. Revenue also has not produced any such authorization. Under the circumstan....

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....could not be used as such, cannot be denied. Department arrived at the quality and quantity of the coils without taking the opinion of a specialist; without causing any market enquiry and without any testing. Under these circumstances, the argument of the Department on the nature of part of the impugned goods, cannot be accepted. Therefore, we find that there is no mis-declaration by the appellant....