TMI Blog2018 (9) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... Heavy Melting Scrap - further, the value was enhanced by referring to NIDB data on which has been held to be not in accordance with law, by umpteen number of decisions of the Tribunal - enhancement of value not justified. Mis-declaration as regards the quantity of the material - Held that:- The excess quantum is almost one third (1/3) of the total weight of the goods declared by the assessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Asstt. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant imported Heavy Melting Scrap and filed two Bill of Entries dated 25/06/2014 and 16/10/2014 at the declared value as per the purchase invoice. On examination Revenue found that the consignment contained re-rollable scrap also which is to the extent of around 20% in one B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and findings that the consignment partially consisted re-rollable scrap are based upon the visual examination of the goods by the Customs Officer himself and there is virtually no evidence of any expert person to establish it beyond doubt that the goods were not Heavy Melting Scrap but re-rollable scrap. The appellant have explained that so called re-rollable scrap was old used and defective mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption fine and penalty imposed upon the appellant, we find that Commissioner has confiscated the entire consignment on the findings of under valuation with an option to the appellant to redeem the same on payment of redemption fine of ₹ 12 lakhs as has imposed penalty of ₹ 6 lakhs. Inasmuch as we have extended the benefit of valuation and has upheld confiscation of only the excess foun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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