2017 (9) TMI 1793

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..... ate, for the Respondent. ORDER The Revenue is in appeal against the impugned order, wherein the Ld. Commissioner (Appeals) dropped the penalty imposed on the respondent. 2. The brief facts of the case are the respondent imported one consignment "Aluminium Scrap" on high seas sale basis which was purchased by them from M/s. Sage Global, New Delhi. On examination of the said consignment, it .....

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..... d that it contains "Old Used Tyres". Therefore, it is a case of misdeclaration of the goods, in that case, the penalty is to be imposed on the respondent. 4. On the other hand, the Ld. Counsel for the respondent submits that as the Bill of Entry and other import documents relied upon are clearly mentioned in the impugned order and on the basis of those documents they filed Bill of Entry and .....

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..... it is impossible to ascertain the goods contained in the container are not such goods as declared in the documents. 7. In the absence of any evidence on record by the Revenue that the respondent was having any knowledge of the goods contains in the container was "Old Used Tyres", no penalty can be imposed on the respondent. 8. In view of the above observations, I do not find any infir .....

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