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2018 (5) TMI 570 - AT - CustomsHigh Sea sale - mis-declaration of goods - waste and scrap or Re-Rollable Steel Scrap - Manipulation of IGM - Quantum of redemption fine and penalty - Whether in view of high see purchase and declaration in bills of entry, in all these appeals redemption fine and penalty should be reduced to 10% of the fine and penalties imposed by original adjudicating authority in each case, as held by the Hon’ble Member (Judicial)? - Difference of opinion - majority order. Held that: - the responsibility of filing of IGM is not with the importer. Therefore, if importer declared the correct description in the bill of entry and the description tallied with the goods than he cannot be held to have contravened the provisions of Customs Act, 1962. In view of their acceptance that on their behest, IGM was manipulated, I agree with the finding of learned Member (j) - both HMS and re-rollable steel scrap are having the same classification as sub heading 7204 49 00. However, the fact that 87% of the goods did not tally with the description of goods in Bill of Entry. Therefore, I agree with the opinion of Member (J). In view of the majority order, the impugned order is set aside and the appeal is allowed with consequential relief.
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