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2015 (12) TMI 790 - AT - CustomsConfiscation of goods - Imposition of redemption fine and penalty - import of MS Re-rollable scrap through high sea sale basis - goods were found to be seconds/defective/billets - Held that:- Issue in this case is not on unauthorized import or any restriction on import but on the question 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.Modi Impex. Appellants being a manufacturer and imported the goods under actual user for their own consumption for manufacture of final goods. Further, I find that penalty imposed by the adjudicating authority on the High Seas seller, M/s.Modi Impex was set aside by the lower appellate authority in OIA dt. 27.12.2004. Therefore, taking into consideration overall facts and circumstances of the case, I take a lenient view and reduce the redemption fine and penalty - Decided partly in favour of assessee.
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