2018 (9) TMI 1288

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..... .) 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 Bill of Entry and 41% .....

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..... onsignment 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 materials which were importe .....

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..... d 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 Rs. 12 lakhs as has imposed penalty of Rs. 6 lakhs. Inasmuch as we have extended the benefit of valuation and has upheld confiscation of only the excess found goods, we reduce the redemption fin .....

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