2012 (7) TMI 477

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..... sp; Per Ms. Archana Wadhwa:   The challenge in the present appeal is to redemption fine of Rs.2.50 lakhs and penalty of Rs.1.50 lakhs imposed upon the appellant.   2. After hearing both the sides, I find that the appellant imported a consignment of heavy melting scrap and accordingly filed the bill of entry. The said bill of entry was assessed and duty of Rs.5,02,546/- was paid.   .....

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..... d for confiscation of the goods on the charges of mis-declaration and for imposition of penalty. Accordingly matter was adjudicated for confiscation of rerollable scrap with an option to the appellant to redeem the same on payment of redemption fine of Rs.2.50 lakhs and penalty of Rs.1.50 lakhs. The order of the lower authority was upheld by the Commissioner(Appeals). Hence the present appeal. &nb .....

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..... ies.   7. In view of the above scenario, when the declaration was in accordance with the papers issued by the foreign supplier, the appellant himself came forward indicating presence of rerollable scrap and the appellant's request for mutilation of the same, I find no justifiable reasons for confiscation of the imported consignment or for imposition of penalty upon the appellant. The same is .....

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