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2015 (12) TMI 791 - CESTAT NEW DELHI

2015 (12) TMI 791 - CESTAT NEW DELHI - TMI - Import of heavy melting scarp (HMS) claiming exemption in terms of notification No.12/2012-Cus dated 17.3.2012 - Misdeclaration of goods - Confiscation of goods - Imposition of redemption fine and penalty - Held that:- Contention of learned Counsel that the import of the goods contained only negligible copper scrap, brass scrap, stainless steel scrap and aluminum scrap is correct. These scrap were attached/intact with HMS. In such circumstances, redem .....

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by this common order. 2. Brief facts are as under: 2.1 The appellant filed bill of entry for import clearance of heavy melting scarp (HMS) declaring unit price of USD 370 per MTs and availed exemption in terms of notification No.12/2012-Cus dated 17.3.2012. During appraisement, the goods were assessed at USD 400 per MT. The Import Shed Staff reported that consignments contained the metal scrap i.e. copper, brass, stainless steel and aluminum with HMS intact. Segregation of the metal was done and .....

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d. In appeal, the same was upheld by the Commissioner (Appeals). Hence the appellant is before the Tribunal. 3. At the time of hearing, learned Counsel appearing for appellant submitted that he is not disputing valuation or classification and the challenge in these appeals is confined to redemption fine and penalty imposed. He submitted that all the documents for import were in order. The quantity of metal after segregation is negligible and that these metals were intact as scrap with HMS. The a .....

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