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2018 (5) TMI 1370 - AT - CustomsHigh Seas Sale - mis-declaration of imported goods - Heavy Melting Scrap - confiscation - penalty - 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)? - Difference of opinion - majority order. Held that: - Tribunal in the case of Kuber Casting Pvt.Ltd. [2016 (2) TMI 981 - CESTAT CHANDIGARH], in similar circumstances, has held that if the goods booked for importation are heavy melting scrap and on receipt of goods, it is found that the some quantity of rerollable scrap is received then it does not amount to misdeclaration - confiscation and penalty not warranted. In view of the majority order, all the three impugned orders are set aside and all the three appeals are allowed.
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