2001 (6) TMI 356

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.... [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Appeal No. 39/96-Cus., dated 5-7-1996 by which the Commissioner (Appeals) has confirmed the order-in-original holding that the impugned goods imported by the appellants were Aluminium frames in rectangular form and it cannot be considered as waste and scrap and they are rightly classifiable as other parts of structure....

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.... what they have imported were only waste and scrap and they had not committed any violation of provisions of Sections 111(d) and (m) read with Section 3(3) of Foreign Trade (Development Regulation) Act, 1992. They have stated that the Mahazar was drawn with a particular motive and not based on any reasonable belief. There is no application of mind. Both the authorities have passed the order mechan....

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....aste and scrap but they were aluminium frames in rectangular form. The examination report is drawn on the spot inspection and so also the Mahazar was drawn in the presence of witnesses. The appellants not having challenged both and not sought the cross-examination of the appraisers who prepared the examination reports and the Mahazar witnesses, therefore the grievance now taken up is belated and a....

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.... but they were Aluminium in rectangular frames. Therefore, both the authorities have rightly held that there was mis-declaration and the item is required to be re-classified and short levy to be recovered. In this case, the short levy as well as penalty are very meagre and there is no infirmity in the order passed by both the authorities. They have rightly concluded that for the purpose of import ....