https://www.taxtmi.com/highlights?id=52446 Mis-declaration of imported goods - Heavy Melting Steel Scrap - The rate of duty is same. Moreover, the differential duty on enhancement value is CVD which is available to the appellant as Cenvat credit. When this is undisputed fact, we find that there is no malafide intention on the part of the appellant. However, it is admitted fact that description i.e. Heavy Melting Scrap was wrongly declared as against the actual material of Shredded Scrap. - Redemption fine and penalty reduced substantially - AT en-us Fri, 20 Mar 2020 12:44:28 +0530 Fri, 20 Mar 2020 12:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52446 Mis-declaration of imported goods - Heavy Melting Steel Scrap - The rate of duty is same. Moreover, the differential duty on enhancement value is CVD which is available to the appellant as Cenvat credit. When this is undisputed fact, we find that there is no malafide intention on the part of the appellant. However, it is admitted fact that description i.e. Heavy Melting Scrap was wrongly declared as against the actual material of Shredded Scrap. - Redemption fine and penalty reduced substantially - AT Highlights Customs Fri, 20 Mar 2020 12:44:28 +0530 https://www.taxtmi.com/highlights?id=52446