Home Case Index All Cases Customs Customs + AT Customs - 2020 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 771 - AT - CustomsMis-declaration of imported goods - Heavy Melting Steel Scrap - enhancement of value of imported goods - N/N. 21/2002-Cus - HELD THAT:- The appellant has nowhere disputed about the mis-declaration of description of goods and enhancement of value of the imported goods. All along the submission of the appellant is that there is no malafide intention in mis-declaring the description of the goods. We find force in the submission of the appellant that both the descriptions i.e. Heavy Melting Scrap or Shredded Scrap falls under the same tariff description as well as same Customs Tariff Heading. The rate of duty is same. Moreover, the differential duty on enhancement value is CVD which is available to the appellant as Cenvat credit. When this is undisputed fact, we find that there is no malafide intention on the part of the appellant. However, it is admitted fact that description i.e. Heavy Melting Scrap was wrongly declared as against the actual material of Shredded Scrap. Considering the overall facts and circumstances of the case and as no malafide intention exists, we are of the view that redemption fine and penalty is too harsh which needs reduction. Accordingly, we reduce the redemption fine from ₹ 3,00,000/- in each case to ₹ 1,00,000/- in each case and penalty in each of the appeals is reduced from amount equivalent amount of duty to ₹ 20,000/- (Rupees twenty thousand only) in each appeal. Appeal allowed in part.
|