TMI Blog2016 (11) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... order for supply of Heavy Melting Scrap and the certificate of origin also certifies the same. The appellant has actual used the said goods as Heavy Melt Scrap. Without any contrary evidence on record, I hold that goods are not liable for confiscation on this ground. Further, I find the charge of mis-declaration of weight. I find that as during the examination goods were found in excess to the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Kapoor, Advocate for the appellant Shri V. Gupta, A.R. for the respondent 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 and found are re-rollable scrap. It was also found that the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Id. Counsel for the appellant submits that the appeal placed an order for supply of, Heavy Melting Scrap which was ultimately used by the appellant for melting in their own furnace. The certificate of origin also shows as those goods are heavy melting scrap. In that circumstance, the redemption fine and penalty is not imposable on the appellant. He further submits that it was the mistake of suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he charge of mis-declaration of weight. 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 authorities. Therefore, I do agree with the impugned order that on account of excess weight, the goods are liable for confiscation. As the goods impugned are not restricted goods therefore, they c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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