TMI Blog2011 (1) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... t 50% of duty was paid by them at the time of filing of bill of entry by treating the consignment as scrap - goods are liable to confiscation on the ground of mis-declaration – demand confirmed as not contested - confiscation of the goods (stainless steel sheets and strips as well as scrap) also upheld – Appeal disposed off - C/31/2007 - - - Dated:- 11-1-2011 - Mrs. Archana Wadhawa, Mr. M.Ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of redemption fine of Rs.4 lakhs and the penalty of Rs.1 lakh stands imposed in terms of Section 112 of the Customs Act, 1962. 2. Learned Advocate appearing for the appellants does not dispute the finding of fact that the consignment contained stainless steel sheets and strips to the tune of 14.540 MT. As such, learned Advocate is not disputing the duty confirmed. However, he submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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