2006 (1) TMI 509

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....Respondent. [Order]. -  This appeal is directed against the order in appeal dated 30-11-2004, wherein the imposition of the penalty and redemption fine was upheld. 2. The relevant facts that arise for consideration are that the appellant imported a consignment of 76.500 M.T. of melting scrap as per invoice No. 4309 dated 4-5-2004 and filed bill of entry No. 360160 dated 27-5-200....

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....or (saria) steel. They were given an invoice which mentioned as Heavy Melting Scrap and they filed bill of entry likewise. He prays for leniency and reduction in fine and penalty. 4. The learned DR on the other hand submits, that, the appellant has intentionally misdeclared the goods so as to avail the benefit of the lower assessment and to deprive the Government of the duty. He submits th....