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2019 (3) TMI 452 - AT - CustomsImposition of redemption fine - import of “copper scrap druid - mis-declaration of description and value alongwith direction for re-export within three months - CBEC Circular No. 401/101/2011-Cus. III dated 22.06.2011 and JNCH Public Notice No. 94/2011 dated 07.07.2011 - Held that:- Admittedly appellant has not been in possession of any licence issued by the “Central Pollution Control Board” and the goods imported by it has been mis-declared. The plea of appellant that both the copper and aluminium are insulated for which it was difficult for it to distinguish the goods is not acceptable for the reason that no supplier would supply a high priced goods against an order of less priced goods for which the order passed by the Commissioner (Appeals) in imposing penalty for mis-declaration needs no interference. It is also an admissible fact that copper scrap druid are not absolutely permitted for import and these import is regulated by the licence to be issued by the “Central Pollution Control Board”, which appellant did not have at the time of import but going by the CBEC Circular and Public notice, such goods can be cleared for home consumption to the interested buyer with approval of the importer - the goods can be cleared to the intended buyer in possession of such licence upon execution of bonds by the appellant and payment of redemption fine as directed by the Commissioner (Appeals). Appeal alowed in part.
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