2006 (7) TMI 509

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....r, SDR, for the Respondent. [Order]. -  Appellant purchased Heavy Melting Scrap (HMS) weighing 301.480 Mt. on High Seas Basis from M/s. Shubhkaran & Sons. The Bill of Entry was filed by the appellant. Respondent on examination alleged that out of 301.480 Mt. of HMS, 120.592 Mts. were re-rollable scrap. Hence the adjudicating authority held the goods liable for confiscation u/s. 111(m) a....

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....ea on part of the imports for mis- declaration on the part of appellant. This finding of the respondent proves that for the appellant the imported item was nothing but Heavy Melting scrap. (b) This Tribunal in the following cases has held that scrap by its nature would contain various types of goods but that does not mean that those goods are usable as such and not as scarp. (a) &n....