2006 (12) TMI 310

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....y Metal Scrap and filed bill of entry to that effect. On examination of the said consignment it was found that the consignment contained 50 M.T. of Re-rollable material which could not have got the exemption from duty as Heavy Metal Scrap. The appellants participated the adjudication proceedings and the adjudicating authority vide his Order-in-Original confiscated the Re-rollable material under the provisions of Section 111(m) of the Customs Act, 1962 and imposed penalty on the appellants. On an appeal the Commissioner (Appeals) also concurred with the views of the adjudicating authority. 3. Learned Advocate appearing on behalf of the appellants submits that the appellants have contracted for import of Heavy Metal Scrap with the for....

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.... and filed bill of entry on the basis of documents given to them by the foreign supplier. Mere perusal of the bill of entry would also indicate that the authorities have, on examination found 'Re-rollable scrap' in the consignment and not 'Re-rollable material' has held by lower authorities. If that be so, the appellants having contracted for import of Heavy Metal Scrap cannot imagine that there can be a mix up of 50 M.T. of Re-rollable scrap material. Though there is no intention on the part of the appellants to import such kind of Re-rollable material and mis-declare the same it would be incorrect to come to the conclusion that these goods are not liable for confiscation under the provisions of Section 111(m). The provisions of Section 11....