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2016 (2) TMI 981 - CESTAT CHANDIGARH

2016 (2) TMI 981 - CESTAT CHANDIGARH - 2016 (339) E.L.T. 264 (Tri. - Chan.) - 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 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. .....

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d goods therefore, they can be released on payment of redemption fine and penalty. 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/- and penalty to ₹ 10,000/- appeal disposed off. - C/50909/2015-CU(SM) - Final Order No. 145/2016-CHD - Dated:- 23-2-2016 - Shri Ashok Jindal, Member (J) Shri Saurabh K .....

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s 109.010 MTs of heavy melting scrap whereas it was found as 124.820 MTs. On these 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 to confiscation and allow to redeem the goods on payment of redemption fine of ₹ 1,60,000/- and penalty of ₹ 1,10,000/- respectively. The said order was challen .....

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