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2011 (3) TMI 832 - Commissioner - CustomsClassification - penalty - goods under import were declared as “non-alloy steel Slabs secondary/defective - Adjudicating Authority rejected the transaction value imported goods were held to be secondary/defective alloy and non alloy Steel Plates as against declared description of non-alloy Steel Slabs secondary/defective - Held that:- The allegation that the impugned goods imported are “Plates”, instead of “Slabs” as declared, has not been proved conclusively so as to warrant confiscation of the goods on the ground of misdeclaration of description of the goods. The order of confiscation of the impugned goods on this ground is therefore set aside. 489.67 MT of the imported goods is held to be “alloy” steel, instead of “non alloy” steel as declared, on the basis of the chemical analysis test report of National Metallurgical Laboratory, Chennai, and therefore they are technically liable for confiscation for misdeclaration of description of the goods under Section 111(m) of the Customs Act, 1962. However, since 75% goods were released on PD bond, and only 25% i.e. 122.42 MT of “alloy steel” are available for confiscation, the said 122.42 MT of alloy steel is confiscated under Section 111(m) of the Customs Act, 1962 with the option to redeem the same on payment of a fine of Rs. 20 Lakhs (Rupees Twenty Lakhs only).
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