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2016 (11) TMI 1271 - CESTAT CHANDIGARHDetention of consignment - re-rollable scrap - the weight of the consignment was shown as 96.750 MTs of heavy melting scrap whereas it was found as 106.200 MTs - Held that: - on examination part of the consignment was found re-rollable scrap but the appellant has placed an order for supply of Heavy Melting Scrap and the certificate of origin also certifies the same. The appellant has actual used the said goods as Heavy Melt Scrap. Without any contrary evidence on record, I hold that goods are not liable for confiscation on this ground. Further, I find the charge of mis-declaration of weight. I find that as during the examination goods were found in excess to the declared weight, therefore, the goods are rightly held liable for confiscation by the lower authorities. Therefore, I do agree with the impugned order that on account of excess weight, the goods are liable for confiscation. As the goods impugned are not restricted goods therefore, they can be released on payment of redemption fine and penalty. Further, I find that the redemption fine & penalty imposed on the appellant highly excessive and the goods cannot be held liable for confiscation on the change of mis declaration of description, I reduce the redemption fine to ₹ 40,000/- and penalty to ₹ 15,000/- - appeal allowed - decided partly in favor of assessee.
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