Mutilation of goods before clearance: CESTAT reduces Redemption Fine & Penalty

Veer Enterprise Vs C.C.-Kandla (CESTAT Ahmedabad) CESTAT find the goods have been cleared and duty discharged as per the Tariff Heading proposed by the department. The Certificate of Chartered Engineer produced by the party is actually deficient, as it has been obtained behind the back of Customs Officials and does not show the time and date of entry at the port for examination of goods by this expert. Even the expertise in the field of Chartered Engineering is not coming forth on record, as also the language of the certificate does not indicate that the author is prepared to face legal scruti...