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2017 (11) TMI 1433 - AT - CustomsRedemption fine - penalty - benefit of N/N. 21/2002-Cus. dated 1.3.2002 - the goods were examined and it was found that the goods contained copper scrap in wire forms, clippings and punchings which are Berry, Birch and Candy varieties - Held that: - the reply to the SCN in which the appellant has explained that the supplier on their own dispatched copper scrap, even though appellant placed orders for HMS scrap only. That the appellant had filed Bill of Entry on the basis of such documents and that they had no malafide intention to mis-declare or undervalue the goods. He submitted that the differential duty involved is only ₹ 5,53,736/- - quantum of redemption fine and penalty reduced - appeal allowed in part.
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