TMI Blog2008 (11) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... The Appellants imported Tin plate sheets and filed Bill of Entry claiming them as Electrolytic Tin Plates (Prime Grade) falling under Chapter Heading No. 72121090 attracting duty @ 5% BCD and other levies. However, the detailed examination, on the basis of intelligence, undertaken by SIIB indicated that they were not Prime materials but of Secondary Tin plates sheets attracting higher rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside the order of the Commissioner. Alternatively, he submits that the redemption fine and penalty imposed are excessive and leniency may be shown. 3. Ld. DR submits that it is a case of misdeclaration with a view to avoid lower rate of customs duties and requirement of licence. The Mill Test Certificate enclosed for clearing the goods was not issued by the Mill but by the Trader himself. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted to the misdeclaration and retraction at this stage looks to be an afterthought. 5. However, considering the value of the goods involved and the quantum of duty sought to be evaded, we find that the plea for reduction in redemption fine and penalty requires favourable consideration. 6. Accordingly, the appeal is disposed of as follows :- (a) The demand of duty confirmed by the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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