Demand on past consignments based on examination report of live consignment unsustainable

Vivek Metals Vs Commissioner of Customs (CESTAT Bangalore) CESTAT Bangalore held that without any such evidences based on the examination report of live consignment, one cannot extrapolate the same to the past consignments. Accordingly, demand for all the past consignments set aside. Facts- The appellant is a proprietary concern engaged in the trading of imported and indigenously procured stainless steel products and filed a bill of entry for import of cold rolled stainless steel coils grade 430 of thickness 0.3mm /0.6mm /0.7mm x 1260mm width from Taiwan. This consignment was seized on the gro...