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Bhagwati Steels Versus CCE, Amritsar

2015 (12) TMI 791 - CESTAT NEW DELHI

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 t .....

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on the higher side. - Redemption fine and penalty is reduced - Decided partly in favour of assessee. - Appeal No. C/50912 & 50917/2015-Cus-SM - Final Order No.52838-52839/2015 - Dated:- 11-9-2015 - Smt.Sulekha Beevi C.S., Member (Judicial) For the P .....

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nder: 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 a .....

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. The adjudicating authority apart from ordering to pay appropriate customs duty, ordered confiscation of the goods giving option to redeem the goods on payment of redemption fine under section 125 of Customs Act, 1962. In both appeals, the redemptio .....

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issioner (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 redemp .....

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