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2020 (1) TMI 642 - AT - CustomsClassification of imported goods - nature of scrap - Shredded Aluminium 6063 Extrusion Scrap “Tread” - As against declaration of shredded Aluminium scrap the goods found appeared to be remnant ends of ingots/ billets obtained during the extrusion process - HELD THAT:- We have perused the panchnama dated 19.02.2009, wherein the goods have been described as “The cargo was mainly consisted of oval and cylindrical pieces of aluminium alloy. The thickness of the said pieces varied from approximately 2” to 21/4’ (feet) and the diameter varied from 6” (inches) to 1’ (feet).” From the examination conducted as per the above said panchnama, we have no hesitation in holding that the goods imported goods were not “shredded aluminium scrap” as declared by the appellants. We agree with the findings recorded by the Commissioner that imported goods have been misdeclared in terms of description and hence are liable for confiscation under Section 111 (d) and (m) of the Customs Act, 1962 - the order of Commissioner confiscating the goods is upheld and goods allowed to be redeemed on the payment of redemption fine - Looking into the total assessable value declared, i.e. ₹ 41,89,569.89/- by the appellants, the redemption fine of ₹ 7,00,000/- is not found to be excessive and is upheld. Penalty - HELD THAT:- For the act of omission and commission leading to misdeclaration of goods and there confiscation, under Section 111(d) and (m) of Customs Act, 1962, appellants have been held liable to penalty under Section 112(a) of Customs Act, 1962. Commissioner has imposed penalty of ₹ 3,00,000/- - the ends of justice will be met if the penalty is reduced to ₹ 2,00,000/-. Appeal allowed in part.
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