TaxTMI 
TaxTMI 
1996 (5) TMI 371
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....(T)]. - The case was posted for hearing on 27-5-96 when the appellants were not present. Shri Mewa Singh, ld. SDR pleaded for disposal of the case. 2. This case was accordingly taken up for hearing. 3. The short facts are as follows : The appellants imported loose brass scrap and filed a bill of entry specifically declaring the goods as "brass scrap loose loaded" and claimed th....
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....that the appellants had no knowledge of the existence of the copper scrap. (2) that the provisions of Section 111(m) were wrongly invoked for confiscation of goods. (3) that since the appellants had not imported the copper scrap with conscious knowledge, there was no case for penalty to be imposed upon them. Vide a Misc. application filed on 4-1-9....
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....ad declared the goods to be brass scrap. Physical examination and weighment reveal that nearly 16% of the consignment consists of copper scrap of higher value. Importer appellant has claimed that this was a result of wrong supply being made by the supplier. However, nothing has been produced in evidence to show that after the discovery the importer appellant had conducted any inquiry and had asked....