TMI Blog2017 (10) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the scrap - Held that: - It is well settled that post-importation condition is immaterial for the purpose of classification - in the present case, when physical examination of the goods was done, that revealed that alloy wheels were in the consignment. When mis-declaration is made by importer deliberately and that is proved resulting in confiscation of goods, appellant looses its right to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of ₹ 5 lakhs each on both the appellants. 2. To defend, appellants submission is that there is certificate issued by excise authorities when the scraps were melted. Therefore, there cannot be any presumption that the serviceable wheels were imported. Appellant says that Tribunal allowed similar such contention of appellant in the case of Commissioner of Central Excise, Tuticorin v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as splitted into two parts to show different types of goods described by each such bill of entry, to defend the case. But it is an admitted fact on record that imported consignment contained serviceable wheels as was found in the course of physical examination. The certificate produced by appellant as stated above has no relevance to law which was outcome of post-import stage. That has no signific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and circumstances of case and also considering value of mis-declared goods was to the extent of ₹ 21 lakhs, there shall be redemption fine of ₹ 8 lakhs following the ratio laid down by the apex Court in the case of Commissioner of Customs v. Mansi Impex [2011 (270) ELT 631 (SC)]. Revenue says that entire goods being liable to confiscation, whole value of goods should have been c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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