Home Case Index All Cases Customs Customs + AT Customs - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 791 - AT - CustomsImport of heavy melting scarp (HMS) claiming exemption in terms of notification No.12/2012-Cus dated 17.3.2012 - Misdeclaration of goods - Confiscation of goods - Imposition of redemption fine and penalty - Held that:- Contention of learned Counsel that the import of the goods contained only negligible copper scrap, brass scrap, stainless steel scrap and aluminum scrap is correct. These scrap were attached/intact with HMS. In such circumstances, redemption fine and penalty imposed, in my view is on the higher side. - Redemption fine and penalty is reduced - Decided partly in favour of assessee.
|