TMI Blog2017 (3) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: Ashok Jindal The appellant has filed these appeals against the impugned order for reduction of redemption fines and penalties. 2. The brief facts of the case are that the appellant imported certain consignments of scrap and declared the goods as Heavy Melting Scrap. The details of the goods are as under: Bill of Entry Declared Goods Goods found HMS Old used pipes Re-Rollable HMS 2549352 dt.27.6.2013 156.720 MTS HMS 39.180 117.540 2735083 dt.17.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -rollable material after segregation out of the consignment should be approx. 55-60% of the total and balance goods are HMS. 3. The goods were held liable for confiscation. Accordingly, the duty was demanded, redemption fines and penalties were imposed on the appellants. On appeal before the Commissioner (Appeals), redemption fines were reduced. Aggrieved with the said order, the appellant is before me seeking further reduction of redemption fines and penalties. 4. Heard the parties and considered the submissions. 5. In appeal No.C/156/2016, out of total declared goods 156.720 MTS, re-rollable 39.180 MTS was found and on that the Commissioner (Appeals) has reduced the redemption fine ₹ 25,000/- and penalty of ₹ 10,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 50,000/-. 9. In appeal No.C/160/2016, in this case, the total quantity declared HMS 196.840 MTS whereas old and used pipes of 118.715 MTS and re-rollable scrap 19.785 MTS and on that redemption fine reduced to ₹ 2 lakh and imposed penalty of ₹ 1 lakh respectively. As the goods found were not as per the declared quantity, but the same were used as melting scrap, therefore, the redemption fine and penalty imposed by the Commissioner (Appeals) are on higher side. In these circumstances, the redemption fine is reduced to ₹ 1 lakh and the penalty is reduced to ₹ 30,000/-. 10. In view of the above observations, the appeals are disposed of in the above terms. (pronounced in the open court 26.10.2016) - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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