TMI Blog2022 (11) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... adable goods. In this fact, it is found that it cannot be conclusively held that the goods are not Aluminium scrap. From the description such as panel board, it appears that the panel board is made up article of aluminium sheet, the panel board cannot be said to be fresh material or Aluminium sheet. It appears that the said goods is used material therefore, the same can be classified as aluminium scrap however, only a prima facie view is drawn on the nature of the goods at this stage as the classification of goods attained finality with the assessment of bill of entry and the same was not challenged - thus, considering the prima facie view about the goods and in the facts and circumstances of the present case, the redemption fine and penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challenged before the Commissioner (Appeals), the Commissioner (Appeals) rejected the appeal filed by the appellant. Hence the present appeal. 02. Shri Hardik Modh, learned counsel appearing on behalf of the appellant submits that the appellant have submitted a letter to the assessing authority for clearance of the goods considering that they need the material for melting purpose. He submits that though the appellant have paid the duty as claimed by the department but the fact remains the goods were not Aluminium Tread Grade whereas, the same is Aluminium Scrap therefore, the goods ought not to have been confiscated and no redemption fine or penalty should have been imposed. He placed reliance on the following judgments:- Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of redemption fine and penalty, a prima facie view has to be taken on the nature of goods. On going through the records, we find that the adjudicating authority in the Order-In-Original stated the inspection report as under:- Inspected the container nos. verified seal nos. seals found intact. Opened examined goods 100% under supervision of Supdt. (DE) AC (DE) in presence of representative of CHA Shri Amit. The goods declared as aluminium extrusions scrap (tread) as per ISRI. On verification the goods found as Aluminium Tread Grade and attached Panel board is of Aluminium Sheet. Checked the description. Verified that no other item/explosives/war material found mixed with the lot. Weight found as 27.790 MTs. as per weigh br ..... X X X X Extracts X X X X X X X X Extracts X X X X
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