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2008 (9) TMI 250 - CESTAT MUMBAIAppellant has not disputed the classification of the goods and the description before the original adjudicating authority and have conceded that the goods were secondary/defective MS coils and imported in violation of the Import Licensing Note (4) to Chapter 72 -Therefore, once the classification etc. has not been challenged at the original stage, the same cannot be done at the appeal stage - further, once the appellants have themselves declared the goods as defective sheets, he cannot claim it as scrap now – confiscation justified - there has been no mis-declaration of description and value, redemption fine and penalty reduced
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