2008 (11) TMI 537

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.... Shri M.K.A.K. Mohiddin, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  Vide impugned order Commissioner of Customs has ordered steel sheets imported but not declared by the appellants, to be assessed at the rate of US$ 250 per M.T under the provisions of Rule 8 of the Customs Valuation Rules, confiscated the entire consignment of re-rollable scrap declare....

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.... originally declared to US $ 140 per M.T was permitted. Therefore, ld. Counsel for the appellants is correct in his submission that it is not the entire quantity of the goods imported that are liable to confiscation but only 22.5 M.Ts of steel sheets of 5 mm thickness which were not declared at all. We, therefore, set aside the confiscation of the re-rollable scrap while upholding the confiscation....