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2024 (2) TMI 206 - AT - CustomsConfiscation of imported goods - non-foundry scrap - demand of Custom Duty, interest, imposition of penalty - appellant has utilized raw material in excess of that prescribed – in the input/ out put norms - to be classified under heading No. 7404 0022 of Custom Tariff Act 1975 or not - time limitation - HELD THAT:- It is seen that the Additional Commissioner in the order-In-original has given the benefit of actual amount recovered on account of segregation. The calculation in the appeal is made by adoption of a fix ratio 1.5 which is not ratio of prescribed in DGFT letter. It cannot be accepted as the real ratio verified by the authorities is less than 1.5 and as per DGFT letter the ratio is a map of 1.5 but limited to the actual verified by Central Excise. The second point raised by the appellant in their calculation relates to the loss on account of slag - HELD THAT:- From the letter DGFT dated 04.05.2011, it is apparent that the wastage norm for the stage of manufacturing brass items from segregated process mix brass scraped is 1.26 and is obviously inclusive of all kind of losses including slag. Thus, the calculation given by the appellant in their appeal cannot be adopted for the purpose of calculating unexplained consumption of scrap. Time Limitation - HELD THAT:- It is seen that the demand has been raised not only invoking provisions of Section 28 but also Section 72 of the Customs Act. In terms B17 bond executed by the in terms of Notification 52/2003-Customs dated 31.03.2003. Therefore, since the demand has been raised invoking the condition of the bond the period of limitation would not be applicable to the instant case. There are no merit in appeals filed by the appellant the same are dismissed.
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