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M/s SM Steel Traders Versus C.C.E, Ludhiana

2016 (11) TMI 1271 - CESTAT CHANDIGARH

Detention of consignment - re-rollable scrap - the weight of the consignment was shown as 96.750 MTs of heavy melting scrap whereas it was found as 106.200 MTs - Held that: - on examination part of the consignment was found re-rollable scrap but the .....

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t 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 declared weight, therefore, the goods are rightly held liable for confiscation .....

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ine and penalty. Further, I find that the redemption fine & penalty imposed on the appellant highly excessive and the goods cannot be held liable for confiscation on the change of mis declaration of description, I reduce the redemption fine to ₹ .....

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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 melt .....

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tained 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 .....

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e redemption fine to ₹ 1,60,000/- and penalty to ₹ 1,10,000/- Aggrieved from the said order, the appellant is before me. 2. The Id. Counsel for the appellant submits that the appeal placed an order for supply of, Heavy Melting Scrap which .....

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ubmits that it was the mistake of supplier showing less weight instead of the actual weight found of the consignment at the time of examination and there was not intention of the appellant to mis-declaration the quantity/weight. In that circumstance, .....

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able 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 actual used the said goods as Heavy Melt Scrap. Without any contrary evidence on record, I hol .....

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