2007 (8) TMI 543

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....or the Appellant. Dr. Y.D. Banga, SDR, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. - This appeal has been filed by M/s. N.D. Metal Industries Ltd. against the Order-in-Original No. 49/2007 dated 11-5-2007 passed by the Commissioner of Customs (Import), Nhava Sheva. 2. The Commissioner, vide the impugned order No. 49/2007, confiscated the goods under Section 111(....

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....owing the necessary adjudication proceedings, the Commissioner passed the impugned order as referred to above. The Commissioner observed that there is no dispute about : (i)      the unshredded scrap having been declared in the Bill of           Entry as shredded; (ii)    the grade of the scrap having bee....

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.... supplier and hence the misdeclaration was not deliberate and thus imposition of huge fine and penalty is totally unjustified. They further stated that there was no evasion of duty as the goods were not undervalued and both types of scrap attract the same rate of duty. In fact, it is the appellants' contention that the 'Saves' is a cheaper grade compared to the 'Scribe'. 6. We find that bo....

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.... a bona fide belief that the Metal Scrap is shredded and is of "Scribe" grade only. However, the Commissioner misconstrued the presenting of the certificate and wrongly observed that the inspection has been carried out on 25-3-2007 at Singapore though the certificate clearly showed date of inspection as 20-3-2007 and date of issue as 25-3-2007. It appears that the Pre-Inspection Certificate was pr....