2005 (7) TMI 565

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....ant. Shri K.K. Srivastava, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President].-  The appellants herein imported 36.868 MTs of goods described as Brass Scrap 'Honey' and filed a Bill of Entry dated 12-2-1999 for clearance of the goods. The goods were assessed to duty on the basis of the declaration made in the bill of entry, however examination of goods took plac....

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....ect of description as well as value, they appeared to be liable for confiscation under Section 111(d) and (m) of the Customs Act, 1962. The case was adjudicated by the Commissioner of Customs, who found that the goods were brass shells, which had been crushed absolutely as also torn at the sides. He held that the goods were of Lady/Lace grades and hence the import thereof required a specific impor....

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....le Honey grade consists of brass castings/rolled brass red brass/tubing and miscellaneous yellow brasses. Therefore confiscation under Section 111(d) for non-production of specific import licence required for import of brass scrap of lady/lace grade is required to be sustained. We uphold the confiscation of the goods under Section 111(d) of the Act. However having regard to the facts and circumsta....

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....Rs. 10,000/- as the charge of misdeclaration of value has been set aside by us and we are only upholding the charge of ITC violation. 4. The ld. Counsel for the appellants relies upon the Tribunal's order No. A-178/WZB/2005/C-III dated 7-1-05 wherein in the case of import of similar goods by the same appellant the Tribunal set aside the confiscation and penalty. However we find that since ....