TMI Blog2007 (8) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalty and redemption fine set aside - appeal allowed - decided in favor of appellant. - C/427/2007 - A/450/2007-WZB/C-I/(C.S.T.B.)/MUM - Dated:- 10-8-2007 - Ms. Jyoti Balasundaram, Shri A.K. Srivastava, JJ. REPRESENTED BY : Shri Anil Balani, Advocate, for the Appellant. Dr. Y.D. Banga, SDR, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. This appeal has been filed by M/s. N.D. Metal Industries Ltd. against the Order-in-Original No. 49/2007 dated 11-5-2007 passed by the Commissioner of Customs (Import), Nhava Sheva. 2. The Commissioner, vide the impugned order No. 49/2007, confiscated the goods under Section 111(d) and 111(m) of the Customs Act, 1962. However, he allowed the appellant an option under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Certificate, Marine Cargo Policy and B/L were describing the goods as Shredded Zinc Die Cast Scrap Scribe only and they had no reason to suspect the declarations made in these documents. Thus, they had declared the goods in the Bill of Entry on the basis of the documents received from the supplier and hence the misdeclaration was not deliberate and thus imposition of huge fine and penalty is totally unjustified. They further stated that there was no evasion of duty as the goods were not undervalued and both types of scrap attract the same rate of duty. In fact, it is the appellants contention that the Saves is a cheaper grade compared to the Scribe . 6. We find that both the grades i.e. Scribe and Saves are freely importable unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the goods by the Customs. It is settled law that the penalty is ordinarily imposed for contumacious conduct or acts, which are done so as to gain unlawfully. In the instant case, we find that there was no mala fide intention on part of the appellants to evade duty or deliberately violate the provisions of the Foreign Trade Policy or to make any gain in unlawful manner. We, therefore, hold that the imposition of penalty and the redemption fine is totally unwarranted in the facts and circumstances of the case. The same are required to be quashed. 8. Accordingly, we set aside the redemption fine and penalty imposed upon the appellants. The impugned order is set aside and the appeal is allowed. (Dictated and pronounced in Court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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