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2018 (8) TMI 833 - AT - CustomsMis-declaration of imported goods - import of old and used ingots alongwith heavy melting scrap - demand alongwith confiscation, redemption fine and penalty - Held that:- The appellant admittedly purchased heavy melting scrap from another importer on high sea sale basis. The invoice of the supplier described the goods to be heavy melting scrap. Appellant have also taken a stand that the said scrap was purchased by them for actual use in their furnace and the entire consignment cleared by them has been subsequently captively used in the furnace as scrap - In the absence of any dispute to all the facts, no charge of mis-declaration can be upheld against the appellant. Appeal allowed - decided in favor of appellant.
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