TMI Blog2017 (11) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... t has explained that the supplier on their own dispatched copper scrap, even though appellant placed orders for HMS scrap only. That the appellant had filed Bill of Entry on the basis of such documents and that they had no malafide intention to mis-declare or undervalue the goods. He submitted that the differential duty involved is only ₹ 5,53,736/- - quantum of redemption fine and penalty r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieties classifiable under CTH 74040012 attracting higher rate of basic customs duty @ 5% advalorem than the rate of basic customs duty declared for the goods as heavy melting scrap. Show cause notice was issued raising the above allegations and after adjudication, the original authority denied the exemption benefit as per the Notification and redetermined the value as ₹ 29,20,654/- and order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplier on their own dispatched copper scrap, even though appellant placed orders for HMS scrap only. That the appellant had filed Bill of Entry on the basis of such documents and that they had no malafide intention to mis-declare or undervalue the goods. He submitted that the differential duty involved is only ₹ 5,53,736/-. Taking this aspect into consideration, we find that the redemption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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