2007 (2) TMI 519

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....R, for the Respondent. [Order]. - Common issue is involved in these appeals, therefore, are being taken up together. The appellant filed these appeals against the imposition of penalties. 2. The brief facts of the case are that the appellants made import of certain HMS scrap. During examination, it was found that the scrap also contains certain fired rusted/used broker artillery shells wh....

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.... of the value of the total consignment as penalties. In one consignment, the total 127 MTs scrap was imported out of which 140 Kgs. was empty shells. Similar is the situation in the other imports. The contention is that as the confiscate in respect of the scrap was already set aside by Commissioner (Appeals), therefore, the imposition of penalty after taking into consideration the value of total c....