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TMI Blog2017 (9) TMI 1506X X X X Extracts X X X X X X X X Extracts X X X X ..... DER The present appeal is directed against Order-in-Appeal No. NOI-CUSTM-000-APP-0355-15-16 dated 10.03.2016 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II at Noida. 2. Brief facts of the case are that appellant filed Bill of Entry No. 9623026 dated 19.06.2015 for import of Aluminium Scrap. The examination revealed that the imported consignment consisted Zinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has held that the said goods have contravened provisions of Clause (l) and (m) of Section 111 of Customs Act, 1962 and, therefore upheld imposition of redemption fine and also upheld imposition of personal penalty of Rs. 1,50,000/-. Aggrieved by the said order the appellant preferred appeal before this Tribunal. 3. Heard the learned counsel for the appellant. Learned counsel for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 of appeal paper book also indicated the description of goods as Aluminium Scrap. He has submitted that they have submitted a copy of certificate issued by GDB International Inc. dated 14 July, 2015 wherein it was certificated that GDB International Inc shipped container No. TGHU 2475065 to the appellant and due to similar appearance of Zinc Scrap by mistake in place of Aluminium Scrap Zinc Scrap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I hold that the appellant did not have any mala-fide intention to mis-declare the goods. I, therefore, set aside penalty of Rs. 1,50,000/- imposed on the appellant. Further I find that the goods have contravened the provisions of Clause (m) and Clause (l) of Section 111 of Customs Act, 1962 and I reduce the redemption fine from Rs. 5 lacs to Rs. 50,000/-. In above terms appeal is allowed partiall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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