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2018 (3) TMI 562 - AT - CustomsMis-declaration of imported goods - Heavy Melting Scrap - Held that: - The department after examination has concluded that these are reusable TMT rods and do not fall under the description of scraps - demand upheld. Taking into consideration the facts of the case and pleading of the appellant that they had entered into an agreement with the supplier for supply of scrap only, it is found that the redemption fine and penalty imposed is on the higher side and requires to be reduced. Appeal allowed in part.
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