Misdeclaration of drums as waste and scrap justified confiscation, redemption fine, and penalty where usability was not disproved.

Clearance of drums and drum components as waste and scrap was not proved genuine where the goods intercepted in transit were found to include drums and parts of drums with scrap, and no evidence showed that they were damaged or unfit for use. The adjudicating authority accepted the dealer's statement that the goods were metal containers and parts of metal containers capable of use as such, and the confiscation, redemption fine, and penalty were sustained. No infirmity was found in the impugned order.

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Issues: Whether the clearance of drums and drum components under cover of waste and scrap was proved to be genuine, and whether the confiscation, redemption fine, and penalty imposed by the adjudicating authority were liable to be interfered with.

Analysis: The goods intercepted in the tempo were found to include drums and components of drums along with scrap. The appellants claimed that the drums were defective and therefore cleared as waste and scrap, but no evidence was produced to show that the drums were damaged or unfit for use. The adjudicating authority relied upon the statement of the dealer, which indicated that the goods were metal containers and parts of metal containers capable of use as such.

Conclusion: The order of confiscation, redemption fine, and penalty was upheld, and no infirmity was found in the impugned order.

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