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2017 (6) TMI 1097 - HC - CustomsRedemption of goods - Whether the first respondent was justified in upholding the levy of redemption fine having concluded that the imported goods were indeed Heave Melting Scrap and therefore, not liable to confiscation? - Held that: - it is quite clear that the Tribunal, both in the first and in the second round, returned a finding of fact that an incorrect declaration had been made inasmuch there was misdescription of the subject goods. The only concession, that the appellants obtained was with regard to the end use benefit provided via the Notification No.83/90, and since the appellants had furnished the end use certificate, which indicated that they had ultimately used 2275 Metric tons of scrap, as prescribed, that benefit was given to the appellants. The net effect of the said benefit was that 2275 Metric tons of scrap was amenable to a concessional rate of duty of 5% as against 20%. The subject goods were, thus, as held re-rollable scrap. Appeal dismissed - decided against appellant.
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