AGGARWAL AND COMPANY Vs. CC

JUDGEMENT

(1.) The appellant filed this appeal against the adjudication order passed by the Commissioner of Customs.

(2.) The brief facts of the case are that the appellant made import of Heavy Melting Scrap and Re -Rollable Scrap and filed three Bills of Entry. The Custom authorities on examination of the goods imported found that the consignments contained old and used pipes of length more than 5', which are serviceable. The custom authorities also enhanced the value declared by the appellant on the basis of import made by M/s Kalpataru Industries.

(3.) The contention of the appellant is that they imported Heavy Melting Scrap and Re -Rollable Scrap and only some old and used pipes were also part of the consignment and these pipes are not serviceable. The appellant also relied upon the examination report whereby it was specifically mentioned that the pipes in question are old and used. The appellant relied upon the following decision of the Tribunal where in similar situation the Tribunal set aside the confiscation order.