2011 (6) TMI 43

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....asekaran, SDR for the Respondent   Per Dr. Chittaranjan Satapathy   Heard both sides.   2. Under the impugned order, the declared description in respect of 39.98 MTs scrap imported as lead scrap relay has been discarded and the same has been held as copper scrap and revaluation of the consignment has been ordered resulting in confirmation of differential duty demand of Rs.1....

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....signment and confiscation of the same. He only wants a reduction in penalty amounts imposed. Further, he states that the penalty of Rs.11,80,575/- imposed on M/s. Hemalatha Metal Mart under Section 114A of the Act is not justified as the entire amount of differential duty does not relate to copper scrap declared as lead scrap relay. According to him a little over Rs. 2 lakhs of the differential du....

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....relay whereas on examination the same has been found to be copper scrap. Hence, the imposition of equal amount of penalty in respect of the differential duty demanded for such quantity of scrap of 39.98 MTs. is fully justified under Section 114A. Since in this case there was initially a duty assessment on the basis of declaration given by the appellants and subsequently the same was found to be no....

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.... the learned counsel for the appellants, we reduce the penalty of Rs.11,80,575/- imposed under Section 114A of the Customs Act, 1962 by an amount of Rs. 2 lakhs representing differential duty on lead scrap relay which was not found to be mis-declared. As regards the other two penalties of Rs. one lakh and Rs.25,000/- imposed on the other two appellants, we find that the same are reasonable conside....