2005 (7) TMI 394

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....esh Shah, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - As per the facts on records, the appellants imported one consignment declaring the same as "Re-mE.L.T.ed Brass Ingots" and filed a Bill of Entry on 12-8-97 for clearance of the goods. However, on examination on first check basis conducted on 10-9-97, the same were found to be high copper content re-mE.L.T.ed ingot....

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....ent during the previous twenty years of the import made by them. 4. Vide his impugned order, goods were confiscated with an option to the appellants to redeem the same on payment of redemption fine of Rs. 3.00 lakhs (Rupees three lakhs only) and penalty of Rs. 75,000/- (Rupees seventy five thousand only) was also imposed under the provisions of Section 112(a) of the Customs Act, 1962. 5....

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....ea before the Commissioner as regards the intimation to the Customs. The above fact has not been disputed by the Commissioner in his impugned order. As such, by extending the benefit to the appellants, we hold that the consignments in question can be a bona fide case of wrong shipment. As such, we are of the view that high redemption fine is not called for. Accordingly, after taking into considera....