TMI Blog2015 (6) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... cription of the goods and other particulars mentioned in the import documents. The Bill of Entry was filed by the appellant describing the goods as heavy melting scrap - the charge of mis-declaration unsustainable. The appellant accepted the examination report furnished by the Customs Department that the impugned goods were seamless pipes, which were restricted for import under para 2.17 of FTP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For Respondent ORDER The brief facts of the case are that the appellant had filed the Bill of Entry No.9668521, dated 25.03.2013 for import clearance of 46.75 MT of heavy melting scrap. During examination, the Customs Department found that the impugned goods imported were purchased on high seas sales basis in U.A.E., which were old, used material and restricted to import under Foreign Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifying the confiscation of the impugned goods and imposition of penalty. To support his view, ld. advocate relied on the decision of the Tribunal in the case of Bengal Export Corporation Vs. CC (Port), Kolkata [2012 (278) ELT 332 (Tri.-Kolkata)]. 3. On the other hand, Mr. M.S. Negi, ld. Departmental Representative reiterated the findings recorded in the impugned order. 4. Heard both sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, considering the overall facts and circumstances of the present case and especially in view of the fact that there is no mis-declaration by the appellant, I am of the view that option of redemption fine and imposition of penalty can be reduced in the interest of justice. Therefore, the impugned order is modified to the extent of reducing the redemption fine and imposition of personal penalty to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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