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2016 (6) TMI 1069 - CESTAT NEW DELHI

2016 (6) TMI 1069 - CESTAT NEW DELHI - 2016 (336) E.L.T. 667 (Tri. - Del.) - Mis-declaration of goods - import of scull/ slag - import of hazardous waste - levy of redemption fine and penalty - Held that:- in this case on first check it was found that the HMS imported by the appellant having slag but after drawing the samples test cannot be done to ascertain the fact that the alleged scrap is actually slag or not and if it is slag whether it is of iron or steel and hazardous. As same is not foun .....

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ted:- 30-10-2015 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) Shri Sudhir Malhotra, Advocate for the appellant-assessee Sh. M. R. Sharma, DR for the Revenue ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein order of confiscation of slag has been confirmed by the ld. Commissioner (Appeals) and directed to be re-exported the same on payment of redemption fine and penalty on the appellant. 2. The facts of the case are that the appellant imported Heavy Melting Scrap (HM .....

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ardous waste and imposed a redemption fine of ₹ 10,000/- on the appellant and penalty of ₹ 1 lakh also. The said goods were directed to be re-exported by the appellant on payment of redemption fine and penalty. Aggrieved for the said order of re-export of the said goods, the appellant is before me. 3. Ld. Counsel submits that the appellant imported two consignments, one consignment was sold by him on high sea sale basis and in that consignment also some slag was found but same was he .....

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