TMI Blog2005 (3) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : S.S. Sekhon, Member (T)]. - The issue in both these appeals being common, after hearing both sides, they are being disposed of by this common order. 2. The appellants imported a consignment of copper scrap and declared the same to be of candy grade. On examination of the said scrap, it was found that it consisted of (photocopy attached). 3. The goods were therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecifications, the goods will not qualify vide these definitions and therefore they are liable for confiscation for misdeclaration. It is found that the confiscation arrived at is under Section 111(d) appears to be a mistake which should have been ordered under Section 111(m) on grounds misdeclaring the nature of the goods. In view of this, we would uphold the order for confiscation under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . one lakh in each case and penalties to Rs. 10,000/- each only. The valuation as loaded is set aside. 7. Appeals disposed of in above terms. Appeals disposed of in above terms. (Pronounced in Court) Annexure B/E No. 607769 dt. 24-2-99 CFS/Sheva - 5418/6-4-99 Lot inspected. Opened and inspected all. The goods imported in this case are Old used Copper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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