TMI Blog2017 (9) TMI 1506X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis of documents available with them such as contract, invoice, Bill of Lading and Pre-shipment inspection certificate and description of the goods in all the said document was Aluminium Scrap therefore, the appellant did not have any mala-fide intention to mis-declare the goods - penalty set aside. The goods have contravened the provisions of Clause (m) and Clause (l) of Section 111 of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ap in the consignment imported. The Original Authority confiscated the goods valued at ₹ 29,28,086.37/- for violation of Section 111(f), 111(l) and 111(m) of Customs Act, 1962 and gave option to redeem the goods on payment of redemption fine of ₹ 5 lacs and also imposed personal penalty of ₹ 1,50,000/- on the importer. Aggrieved by the said Order-in-Original dated 20.07.2015 appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the sales contract a copy of which is available at page 23 of appeal paper book which indicates that the contract was for purchase of Aluminium Scrap. He has further submitted that a copy of invoice was available at page 25 of the appeal paper book which indicates that the invoice dated 29.04.2015 described the goods as Aluminium Scrap and these details have been noted by the Original Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y their staff. He further submitted that they had no mala-fide intention of mis-declaring the goods, therefore, there is no case for imposition of penalty. He further submitted that since there was no mala-fide intention, goods should not be confiscated. 4. Heard the learned AR who has submitted that the goods have contravened Clause (l) and Clause (m) of Section 111 of Customs Act, 1962 and, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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