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3.6 He submits that on examination, the dock officers in presence of Assistant Commissioner recorded the findings on the Bills of Entry that goods appear to be scrap. The Chartered Engineer report also confirmed the said report. Re-verification was done by a team of officers led by Deputy Commissioner of Customs on October 24, 2014 wherein the findings of the Chartered Engineer was endorsed. It is the submission that even the load port examination result contained in the pre-shipment certificate also duly certified that the said goods were scrap. The Ld.Sr.Advocate submitted that as per report of the Chartered Engineer the goods were found to be old, used and rusty most of which have several number of holes because of nut and bolts used and that traces of oil were found on the surfaces of the goods, which are from old and used dismantled transformer. On the basis of the said findings on examination, the Chartered Engineer thereafter certifies as under : (i) the goods to be originated form old, used and dismantled transformer, (ii) the goods are in the nature of scrap, (iii) the goods cannot be re-used as such in its present condition without any further processing, (iv) the goods in its present condition confirm to description of scrap, (v) ISRI Code of the goods not found.