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2015 (10) TMI 2187 - CESTAT AHMEDABAD

2015 (10) TMI 2187 - CESTAT AHMEDABAD - TMI - Mis-declaration of values Confiscation of Goods and imposition of duties, fines and penalties Appellant imported Heavy Metal Scrap and some quantity of scrap was found to be Mixed Aluminium Auto Casting Scrap Considering NIDB data and quantity of Mixed Aluminium Casting Scrap Tense, assessing value was increased Goods were confiscated and duty and penalty was imposed Held that:- issue of confiscation of goods was examined by Commissioner in .....

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lowed Decided partly in favour of Appellant. - Appeal No. C/13005,13402/2014 - Order No. A/11241-11242/2015 - Dated:- 14-8-2015 - Hon ble Mr. P.M. Saleem, Member (Technical), J. For the Petitioner : Shri Sarju Mehta, Chartered Accountant For the Respondent : Shri S.K. Shukla, Authorised Representative ORDER Per: P.M. Saleem These appeals are filed by the Assessee and by the Revenue, against the same impugned Order-in-Appeal. Hence, both are taken up together for disposal. 2. The stated facts o .....

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0.880 MT, the assessable value was taken at R.69.22 per Kg and thus total customs duty of entire imported cargo was arrived at ₹ 9,43,408/- as against the self-assessed total Customs duty of ₹ 6,87,400/- in the Bill of Entry filed by the appellant and therefore, the differential duty of ₹ 2,56,008/- had arisen. Thereafter, Mixed Aluminum Auto Casting Scrap (Tense) totally weighing 30.880 MT having assessable value of ₹ 21,37,514/- was seized and remaining quantity of HMS .....

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tity 30.880 MT of Mixed Aluminum Auto Casting Scrap and also confiscated the quantity of 294.095 MT of HMS and imposed fine of ₹ 2,50,000/- and ₹ 4,00,000/- respectively, confirmed the differential Customs duty of ₹ 2,56,008/-. The Adjudicating authority also imposed penalty of ₹ 1,00,000/- under Section 112 (a) of the Customs Act, 1962 against the Appellant. Also, penalty of ₹ 50,000/- was imposed under Section 117 of the Customs Act, 1962 against the Appellant. 3. .....

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Casting Scrap Tense , hence the same is not liable for confiscation under Section 119 of the Customs Act, 1962 and the Appellant is not liable for penalty under Section 117 of Customs Act, 1962. I, therefore, set aside the order of confiscation/ redemption fine in respect of Heavy Metal Scrap totally weighing 294.095 MT. I also set aside the order of penalty imposed under Section 117 of Customs Act, 1962. 16. Regarding the quantity of 30.880 MT of as Mixed Aluminum Auto Casting Scrap Tense , I .....

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payment of redemption fine as ordered vide the impugned order ordered by the Adjudicating authority. I also uphold the order of imposing penalty on the Appellant under Section 112(a) of the Customs Act, 1962. However, considering overall facts and circumstances of the case, I am of the considered opinion that penalty imposed on the Appellant in respect of the quantity of 30.880 MT of as Mixed Aluminum Auto Casting Scrap Tense does not commensurate with the contravention. The penalty imposed on t .....

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) Goods cannot be confiscated. (iii) Penalty under Section 112 is not imposed. 6. On the other hand, Revenue contends that the HMS scrap was used to conceal the Mixed Aluminum Auto Casting Scrap and should be confiscated. 7. Heard both the sides. On perusal of the facts of the case and after carefully examining the submissions of both the sides, it is seen that the contentions of the Appellant are not acceptable. It is found that in this matter, the issues to be decided by the Adjudicating autho .....

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