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TMI Blog2018 (2) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... tal quantity of 7544 MTs of ferrous materials from a Japanese supplier and warehoused the same under ten warehousing bills of entry. These materials, included 4506 MTs of non-alloy steel re-rollable scraps, 2900 MTs of heavy melting scraps in the form of plate cutting and coils and 138 MTs of hot-rolled coils. The goods were allowed to be bonded on the basis of the importers' declaration. Inspection of the goods by SIIB of the Chennai Customs House revealed that the goods have been imported in one mixed lot, consisting of plate cuttings/coils of seconds/defective nature. Statements of the importer and the indenting of the supplier were recorded. Evidence was also collected from the steamer agent of the charterers of the vessel. 3. Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Commissioner of Customs, for consideration, as to whether the request of the respondents for mutilation of the re-rollable scraps and extension of the benefit of the instruction of the Board (CBEC), as contained in F. No.528/163/93-Cus. (TU) dated 04.01.1994 by giving findings. 5. Being aggrieved by the same, W.P. No.1148/98 was filed. Vide order dated 16.02.2005, writ petition was disposed of, with a direction to the Department, to consider the matter afresh, in the light of the observation made by the Appellate Tribunal, as indicated in paragraph 46 of the CEGAT order No.3259 to 3269/97 dated 12.12.1997, in accordance with law. High Court, permitted the parties to produce relevant materials before the Commissioner of Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , ordered as here under: "9. In the result, it is ordered as under:- (a) The scrap in question weighing 2275 MTs shall be treated as melting scrap for the purpose of assessment of duty and the benefit of Notification No.11/97-Cus. shall be given to the assessee. (b) The value of these goods shall be US$ 230 per MT in respect of 1600 MTs of plate cuttings and US$ 207 per MT in respect of 675 MTs of coils as already held in our Final Order Nos.3259 to 3269/97 dated 12.12.97. (c) The liability of the goods to be confiscated and the importers' liability to be penalised remain settled against the appellants in our Final Order Nos.3259 to 3269/97, dated 12.12.97. The quanta of redemption fine and penalties shall also be as already hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial on record, submissions of the learned counsel for the parties, upheld the finding of the authorities/Tribunal. Paragraph No.10 to 10.2 of the order made in C.M.A. Nos.522 to 523 of 2007 dated 21.04.2017 are reproduced hereunder: " 10. These being the factual aspects, which have emerged from the record, we are not impressed by Mr.Saravanan's contention that since 2275 Metric Tons of scrap was treated as HMS, no confiscation could have been ordered or other directions, such as redemption and payment of fine and penalty could have been issued. 10.1.According to us, it is quite clear that the Tribunal, both in the first and in the second round, returned a finding of fact that an incorrect declaration had been made inasmuch there w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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