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2016 (5) TMI 1112 - AT - CustomsImposition of redemption fine and penalty - Misdeclaration of goods - Import of Heavy Melting Scrap and Re-Rollable Scrap - out of 699.34 MT declared as Heavy Melting Scrap, 81.030 MT was found to be Re-Rollable scrap instead of Heavy Melting Scrap - Differential duty paid before issuance of show cause notice - Held that:- in the international market, the goods are sold as “Used Iron Material” or “Scrap” without any distinction as HMS or Re-Rollable Scrap and therefore there could be small proportion of re-rollable scrap in HMS. The duty is on transaction value. There is no license violation also. The assessee has filed the Bill of Entry in accordance with the documents and subjected the goods to Customs examination before assessment. Under such circumstances, there is force in the argument of the Appellant that the Bill of Entry should have been assessed on the basis of examination of the goods by Customs Officers and at best, differential duty only be demanded from the assessee. Confiscation of the goods, Redemption fine and penalty are not warranted and would amount to too harsh a measure. Therefore, confiscation, Redemption fine and penalty ordered in the adjudication order cannot be sustained. - Decided in favour of appellant
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