2015 (3) TMI 120

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.... what was declared to be heavy melting scrap was actually re-rolling scrap and therefore not eligible for concessional rate of duty under Notification No. 21/2002-Cus (Sl. No. 20). The adjudicating authority holding that there was mis-declaration of re-rolling scrap as heavy melting scrap as per the examination report of the custom officers ordered confiscation of the same under Section 111(d) & (m) of Customs Act, 1962. Further, although in the discussion and finding portion of the primary order the steel slabs were held to be liable to confiscation under Section 119 ibid, in the order portion of the order they have been confiscated under Section 111(d) & (m) ibid. The primary adjudicating authority imposed redemption fine in lieu of confi....

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....stated that the Commissioner (Appeals) had discussed each and every argument in her order and the case is covered in their favour by the judgements in the case of Vardhaman Tradelink Pvt. Ltd. Vs. CC, Jamnagar 2009 (236) ELT 72 (Tri.-Ahmd.) and Dewan Steel Industries Vs. CC, Amritsar 2008 (226) ELT 722 (Tri.-Del.). They also cited in the judgement in the case of Midwest Granite Pvt. Ltd. Vs. CCE Hyderabad-I 2009 (233) ELT 133 (Tri.-Bang.) and Shriram Metals & Alloys Pvt. Ltd. Vs. CC, Chennai 2006 (200) ELT 274 (Tri.-Chennai), to support their contention that enhancement of value had no legal basis. 6. We have considered the submissions of both sides. We find that the original adjudicating authority held the goods to be re-rollable scrap ....

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.... part of the goods as re-rollable scrap, Commissioner has not enhanced the value, though he has observed in the same impugned order that value of the re-rollable scrap is higher. Similarly in the case of M/s. Global Shiptrade (P) Ltd. v. CC, Kandla [2002 (142) E.L.T. 152 (Tri.-Del.)], it was held that in the absence of any evidence produced by the Department to prove that a part of the goods being pipes were of serviceable nature, the same have to be treated as melting scrap only. 7.?The appellants have also relied upon the following evidences to show that the goods were contracted as heavy melting scrap and were actually supplied by the supplier as heavy melting scrap. (i) Bill of lading which shows the goods as HMS. (ii) Invoice ....