Misdeclaration of imported steel plates as melting scrap justified confiscation, redemption fine and penalty after examination showed plate goods.

Imported goods examined as steel sheets and plates of uniform size, properly packed and lubricated, with no surface defect were held not to be melting scrap. The declaration describing them as mild steel melting scrap was found untenable in light of the physical examination and record showing cold rolled central plates. On that basis, misdeclaration was established and the confiscation, redemption fine and penalty were sustained; the appeal failed and the impugned order was left undisturbed.

---

---

Issues: Whether the imported goods were misdeclared as mild steel melting scrap instead of steel plates, and whether the order of confiscation, redemption fine and penalty was sustainable.

Analysis: The goods were found on examination to be steel sheets and plates of uniform size, properly packed and lubricated to prevent rusting, with no surface defect. The record also indicated that the goods were cold rolled central plates. In these circumstances, the claim that the goods were only scrap fit for melting was not accepted.

Conclusion: The classification of the goods as steel plates was upheld, and the findings of misdeclaration, confiscation and penalty were sustained against the appellant.

Final Conclusion: The appeal failed and the impugned order was left undisturbed.

Ratio Decidendi: Where imported goods are found on examination to be steel plates of uniform size and condition, a declaration describing them as melting scrap is untenable and the consequent confiscation and penalty may be sustained.

---