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M/s. Lucky Steel Industries Versus Commissioner of Customs, Kandla

2016 (5) TMI 1112 - CESTAT AHMEDABAD

Imposition of redemption fine and penalty - Misdeclaration of goods - Import of Heavy Melting Scrap and Re-Rollable Scrap - out of 699.34 MT declared as Heavy Melting Scrap, 81.030 MT was found to be Re-Rollable scrap instead of Heavy Melting Scrap - Differential duty paid before issuance of show cause notice - Held that:- in the international market, the goods are sold as “Used Iron Material” or “Scrap” without any distinction as HMS or Re-Rollable Scrap and therefore there could be small propo .....

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iscation of the goods, Redemption fine and penalty are not warranted and would amount to too harsh a measure. Therefore, confiscation, Redemption fine and penalty ordered in the adjudication order cannot be sustained. - Decided in favour of appellant - Appeal No. : C/311/2008 - ORDER No. A/10430/2016 - Dated:- 19-5-2016 - DR. D.M. MISRA, MEMBER (JUDICIAL) AND MR. P.M. SALEEM, MEMBER (TECHNICAL) For the Appellant : Shri S.S. Mehta, Chartered Accountant For the Respondent : Shri L. Patra, Authoris .....

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Therefore, differential duty of ₹ 40,573/- was demanded from the assessee. In addition to the same, the said 81.030 MT of Re-rollable scrap were confiscated for mis-declaration and allowed to be redeemed on fine of Rs. One lakh. A penalty of ₹ 10,000/- was also imposed on the assessee under Section 112 of the Customs Act, 1962. The assessee paid the differential duty, Redemption Fine and penalty under protest and cleared the goods. They filed appeal challenging imposition of fine an .....

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on Material - 699.340 MT and Re-Rollable Material - 74.810 MT . The Pre-shipment Inspection Certificate of Worldwide Logistic, Survey and Inspection (WLSI) Group and Affiliates, Sydney, Australia also describes the goods in the same manner. The description of the goods in the Bill of Entry is Used Iron Material (HMS) - 699.34 MTS and Re-Rollable Material - 74.81 MTs . Both fall under same Customs Tariff Heading and Rate of duty is same. The value per MT also does not vary much, as Used Iron Mate .....

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