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2018 (1) TMI 70 - AT - CustomsBenefit of N/N. 12/2012 dated 17.03.2012 (Serial No.332) - High Seas Sale - denial of benefit on the ground that re-rollable material has been imported along with scrap - confiscation - penalty - difference of opinion - Held that: - As there are contrary views and difference of opinion between the Members, therefore, the matter be placed before the Hon'ble President to appoint the Third Member for resolving the following :- Whether in the facts and circumstances of the case, the goods which were purchased on high sea sale basis and were declared as heavy melting scrap in the documents of high seal seller, are not mis-declared and hence not liable to confiscation and no penalty is imposable, as held by Member (J)? Matter referred to Third Member.
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