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G.G. Steel Rolling Mills Versus CCE, Ludhiana

2018 (2) TMI 954 - CESTAT CHANDIGARH

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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:- 12-12-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Present for the Appellant: Shri K.K. Sharma, Advocate Present for the Respondent: Shri A.K. Saini, AR ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the differential duty was demanded, and redemption fine and penalty were imposed on the appellant on account of mis-declaration of the goods imported by the appellant. 2. The brief facts of the case are that the appel .....

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of the goods. The appellant waived show cause notice and filed a letter wherein he has stated that we have no objection regarding examination report and ready to pay differential customs duty whatsoever to avid any further demurrage and detention charges. The matter was adjudicated, differential duty was confirmed on re-rollable material and the goods were held liable for confiscation. The redemption fine of ₹ 55,000/- and penalty of ₹ 1 lakh were imposed on the appellant. The said .....

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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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