https://www.taxtmi.com/caselaws?id=120554 The appeal was successful in modifying the impugned order to reduce the redemption fine to Rs. 35,000 and set aside the penalty imposed under Section 112 of the Customs Act, 1962. The appellants' import of Heavy Metal Scrap Grade-I was supported by valid documents from the foreign supplier, demonstrating no intent to mis-declare goods, despite the inadvertent inclusion of Re-rollable scrap material. The court found that the goods were liable for confiscation under Section 111(m) due to non-correspondence with the declaration, but the penalty was deemed unwarranted given the circumstances. en-us Wed, 13 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 11:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120554 The appeal was successful in modifying the impugned order to reduce the redemption fine to Rs. 35,000 and set aside the penalty imposed under Section 112 of the Customs Act, 1962. The appellants' import of Heavy Metal Scrap Grade-I was supported by valid documents from the foreign supplier, demonstrating no intent to mis-declare goods, despite the inadvertent inclusion of Re-rollable scrap material. The court found that the goods were liable for confiscation under Section 111(m) due to non-correspondence with the declaration, but the penalty was deemed unwarranted given the circumstances. Case-Laws Central Excise Wed, 13 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120554