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M/s. Kalsi Steels Versus C.C., Amritsar

2015 (6) TMI 1079 - CESTAT NEW DELHI

Mis-declaration of goods - confiscation of the goods with an option to pay redemption fine of ₹ 3,00,000/- imposition of penalty of ₹ 1,78,000/- heavy melting scrap - purchase of goods on high seas sales basis in U.A.E - Held that: - the .....

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aration 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 - confiscation of the impugned goods w .....

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, the option of redemption fine and imposition of penalty can be reduced in the interest of justice. - impugned order modified to the extent of reducing the redemption fine and imposition of personal penalty to ₹ 50,000/- and ₹ 30,000/- r .....

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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 .....

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ated 11.04.2013, wherein the option to the appellant to redeem the same on payment of redemption fine of ₹ 3 lakhs. Besides, penalty of ₹ 1,78,000/- was also imposed on the appellant. In appeal, ld. Commissioner (Appeals) vide impugned or .....

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ill of Entry describing the subject goods as heavy melting scrap . According to the ld. advocate, the allegation of mis-declaration cannot be levelled against the appellant justifying the confiscation of the impugned goods and imposition of penalty. .....

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ted the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. I find that the appellant had imported the impugned goods based on the description of the goods and other particulars mentioned in the import documents. .....

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