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3. The appellant's contention is that the buckles found by the officers were not of prime quality and the same were in the nature of scrap. The belt buckles were imported for the zinc content and as such were classified under heading 79020010 which includes "Zinc scrap ISRI code scope". The same were described as scrap based upon the invoice issued by the foreign supplier and the value was declared on the basis of import documents. The entire allegation is based upon the visual examination of chartered engineer, who cannot be held to be experts in the field. They had also made a request to mutilate the goods if the customs officers are not satisfied about the same being C/51758/2015-CU[DB] scrap. The enhancement of the value were also held as not justifiable inasmuch as there was no evidence to show that any extra payments were made to the foreign supplier.