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2015 (10) TMI 2187 - CESTAT AHMEDABADMis-declaration of values Confiscation of Goods and imposition of duties, fines and penalties Appellant imported Heavy Metal Scrap and some quantity of scrap was found to be Mixed Aluminium Auto Casting Scrap Considering NIDB data and quantity of Mixed Aluminium Casting Scrap Tense, assessing value was increased Goods were confiscated and duty and penalty was imposed Held that:- issue of confiscation of goods was examined by Commissioner in detail and commissioner had set aside order of confiscation and redemption fine in respect of heavy metal scrap which conformed with declaration filed by Appellant However, upheld confiscation of Mixed Aluminum Auto Casting Scrap as same was found un-declared and was also mis-declared in respect of values Thus, no reasons were found to interfere with well-reasoned decision of Commissioner Imposition of penalty under Section 112 is also justified under circumstances Thus appeal partly allowed Decided partly in favour of Appellant.
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