TMI Blog2003 (9) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... a common order of adjudication. Accordingly, they were taken up for hearing together and are disposed of under this common order. 2. The appellant is A.P. Steel Rolling Mills Ltd. They imported a consignment of heavy melting steel scrap in May, 1998 and sought its assessment under Notification No. 11/97, dated 1-3-97 (S. No. 109). The same was allowed. This concession is available to melting sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd its Director, Shri Abdul Lathief. 3. We have perused the records and have heard both sides. The explanation of the appellants is that iron and steel arise during the dismantling of buildings, machinery etc., that it is intrinsic to this that the scrap will be in the form and shape in which they were figuring in the buildings machinery etc. like pipes, rods, slotted angles etc. and still they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has pointed out that a large portion of the consignment under import was found to be usable materials like MS rods, GI pipes etc. and therefore, the departmental authorities were justified in the action they took. 4. There is considerable force in the submission of the learned Counsel for the appellants that by its very nature scrap is bound to contain articles in different shapes and forms. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Consequentially confiscation and imposition of penalty are not sustainable. Accordingly, we set aside the order inasmuch as it relates to confiscation of goods and imposition of penalty. We do not interfere with the valuation and assessment of the goods since the appellants have already cleared the goods after payment of duty. 5. The appeal is partially allowed to the extent indicated above. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
