The examination report established that the imported goods...

The examination report established that the imported goods consisted partly of Heavy Melting Scrap and partly Iron Rods, though declared as only Heavy Melting Scrap. The appellant requested reassessment, and the classification and valuation undertaken by the Revenue were not disputed. The appellant cannot challenge the classification after clearing the goods based on the examination report. While the appellant inadvertently received Iron Rods along with the scrap, misdeclaration cannot be alleged as all documents declared the goods as Heavy Metal Scrap. Confiscation u/ss 111(l) and (m), redemption fine, and penalty u/s 112(a) of the Customs Act were set aside. However, the demand for duty was confirmed. The impugned order was modified to the extent of setting aside redemption fine and penalty. The appeal was disposed of accordingly, considering the Tribunal's precedent in a similar case.

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