TMI Blog2017 (11) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... rnally and externally and have been removed from some project then it is only a waste, nothing else. His opinion that 80% of the goods can be re-used but the same is without any market survey or supporting documents. In that circumstances - the charge of mis-declaration on the appellant is disproved, therefore, the goods are held not liable for confiscation - redemption fine and penalty also not s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has mis-declared the goods therefore, the goods were liable to confiscation which were allowed to be redeemed on payment of redemption fine and penalty. The Ld. Commissioner (Appeals) reduced the redemption fine and penalty to ₹ 1,00,000/- ₹ 20,000/- respectively. Aggrieved from the order of the imposing redemption fine and penalty, the appellant is before me. 3. The Ld. Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the other hand, Ld. AR reiterated the finding in the impugned order. 5. Heard the parties and considered the submissions. 6. I find that on examination of the goods, the Chartered Engineer gave a categorically report that these are old and used pipes which were rusted internally as well as externally. If pipes are rusted internally and externally and have been removed from some project ..... X X X X Extracts X X X X X X X X Extracts X X X X
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