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2018 (2) TMI 954 - AT - CustomsMis-declaration of imported goods - heavy melting scrap - redemption fine - penalty - Held that: - at the time of examination, neither the appellant asked for examination of the report nor disputed the same instead of that he wrote a letter that they have no objection for holding by the department that 142 MT is re-rollable material and the appellant was ready to pay differential customs duty on the said material. As the said fact is on record that the classification of the goods question as re-rollable material has not been disputed before clearance, in that circumstance, the appellant can not agitate the same at this stage. Redemption fine - penalty - Held that: - the goods were re-rollble material and the same has been admitted by the appellant on pointing out by the Revenue. Therefore, the goods have been mis-declared by the appellant - redemption fine and penalty rightly imposed. Appeal dismissed - decided against appellant.
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