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Kuber Casting Pvt. Ltd. Versus Commissioner of Customs, Amritsar

2016 (2) TMI 981 - CESTAT CHANDIGARH

Detention of consignment - the weight of the consignment was shown as 109.010 MTs of heavy melting scrap whereas it was found as 124.820 MTs - Held that: - on examination, part of the consignment was found re-rollable scrap but the appellant has plac .....

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confiscation on this ground. - Charge of mis-declaration of weight - Held that: - I find that as during the examination goods were found in excess to the declared weight, therefore, the goods are rightly held liable for confiscation by the lower .....

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lty. Further, I find that the redemption fine and penalty imposed on the appellant highly excessive and the goods cannot be held liable for confiscation on the charge of misdeclaration of description, I reduce the redemption fine to ₹ 20,000/- .....

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ORDER The appellant is in appeal against the impugned order for imposing redemption fine and penalty on them. 1. The fact of the case are that the appellant imported one consignment declaring goods as heavy melting scrap. The goods were examined .....

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hese grounds, the consignment was detained and its sought to be adjudicated by the adjudicating authority. The appellant paid the duty on the enhanced value and on actual weight of the goods. The adjudicated authority also held that goods are liable .....

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djudicating authority. Aggrieved from the said order, the appellant is before me. 2. The ld. counsel for the appellant submits that the appellant placed an order for supply of heavy melting scrap which was ultimately used by the appellant for me .....

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howing less weight instead of the actual weight found of the consignment at the time of examination and there was no intention of the appellant to misdeclaration the quantity/weight. In that circumstance, the redemption fine and penalty is not imposa .....

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as placed an order for supply of heavy melting scrap and the certificate of origin also certifies the same. The appellant has actually used the said goods as heavy melting scrap. Without any contrary evidence on record, I hold that goods are not liab .....

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