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2018 (2) TMI 954

Mis-declaration of imported goods - heavy melting scrap - redemption fine - penalty - Held that: - at the time of examination, neither the appellant asked for examination of the report nor disputed the same instead of that he wrote a letter that they have no objection for holding by the department that 142 MT is re-rollable material and the appellant was ready to pay differential customs duty on the said material. As the said fact is on record that the classification of the goods question as re- .....

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lant imported one consignment of scrap declaring the goods as heavy melting scrap ISRI code 200-206 falling Chapter 72044900 in respect of 12 containers. The goods were examined and on second check, it was found that out of total consignment, 142 MT Re-rollable material in the form of girder, moon cuts, cut pieces of plated, which comprised 45% of the total consignment. Rest of the goods found heavy melting scrap, therefore, the proceedings were initiated against the appellant for misdeclaration .....

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re-shipment certificate is also enclosed to say that all the goods are of heavy melting scrap. Therefore, the impugned order is to be set aside. He further submits that there is no mis-declaration on the part of the appellant. Therefore, the redemption fine and penalty are not imposable on the appellant. 4. Heard the parties and considered the submissions. 5. We find that Ld. Counsel for the appellant is disputing the classification of the goods as re-rollable material at this stage. In fact at .....

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e, no redemption fine and penalty can be imposed. We find that in this case, the goods were re-rollble material and the same has been admitted by the appellant on pointing out by the Revenue. Therefore, the goods have been mis-declared by the appellant. In that circumstance, redemption fine and penalty have rightly been imposed on the appellant. 7. In view of above analysis, we do not find any infirmity in the impugned order and the same is upheld. The appeal filed by the appellant is dismissed. .....

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