TMI Blog2015 (12) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... of classification and valuation whether goods are MS re-rollable scrap or defects. The Bills of Entry were ordered by Appraising Group for first check examination and on examination, the goods were found to be seconds and defectives and the value was enhanced. It is also an admitted fact that appellants have not imported their goods directly but purchased on High Sea Sale from High Sea Seller M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order passed by Commissioner (Appeals). 2. The brief facts of the case are that appellants imported MS Re-rollable scrap through high sea sale basis. On examination, the goods were found to be seconds/defective/billets. The adjudicating authority in his order dt. 24.9.2004 confiscated the goods and allowed the importer to redeem the goods by imposing a redemption fine of ₹ 2 lak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the appellant deserves for waiver of penalty. He relied on the following citations:- - Lloyds Steel Industries Ltd. Vs CC Kandla 2007 (207) ELT 431 (Tri.-Mumbai) - A.P. Steel Re-rolling Mills Ltd. Vs CC 2007 (175) ELT 580 - CCE Vs Rimjhim Ispat Ltd. 2005 (183) ELT 283. 4. On the other hand, Ld. AR reiterated the impugned order and findings of the adjudicating authority. Appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Bills of Entry were ordered by Appraising Group for first check examination and on examination, the goods were found to be seconds and defectives and the value was enhanced. It is also an admitted fact that appellants have not imported their goods directly but purchased on High Sea Sale from High Sea Seller M/s.Modi Impex. Appellants being a manufacturer and imported the goods under actual user ..... X X X X Extracts X X X X X X X X Extracts X X X X
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