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2017 (10) TMI 815 - AT - CustomsConfiscation - excess goods found during examination - misdeclaration - Held that: - the goods were examined during the period from 25.07.2007 to 07.08.2007, after de-stuffing and seggregation and independent panchas were present during this process of examination. Hence, the contention of the appellants that the importer was not represented during the examination is untenable - the contention of the appellants that there was excess of only 2.15 MT in the consignment is not tenable as the quantity of excess scrap was in respect of Copper Scrap, Copper Wire Scrap, Brass Scrap and Aluminium Scrap. Hence, the adjustment of such scrap against the heavy melting scrap found less would be illogical as the scraps are of different kinds with different values and rates of duty. The contention of the appellants that surveyor report should be accepted as evidence in absence of testing of goods are also not convincing. In the present case, there is clear misdeclaration of quantity of distinctly different types of scrap having different values - Confiscation upheld - the quantum of redemption fine and penalty reduced. Appeal allowed in part.
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