2015 (10) TMI 2441

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....hri. Chatru Singh, Asstt. Commissioner(A.R.) ORDER Per : P.K. Jain Brief facts of the case are that the appellant imported Copper Scrap of two varieties namely Birch and Dream and filed Bill of Entry. The appellant also claimed concessional rate of duty on the ground that country of origin is Sri Lanka and for the said purpose certificate of country of origin of Sri Lanka were produced. The m....

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....ue of the goods was enhanced, goods were confiscated under 111(d) read with Section 111(m) of the Customs Act, 1962 and redemption fine of Rs. 5 lakhs was imposed, further penalty of Rs. 2 Lakhs was imposed under section 112(a) of the Customs Act, 1962. 3. Ld. Counsel for the appellant submitted that he had imported two varieties of copper scrap and there was no reason to suspect that one of coun....

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....l the less than Rs. 1 lakh. In view of the said position redemption fine and penalty imposed are very higher. 3. Ld. A.R. appearing on behalf of the Revenue submitted that appellant has mis-declared the description of the goods i.e. instead of describing goods as Clove variety has described the scraps of Dream variety. Not only description was mis-declared but even country of origin certificate s....

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....lso note that certificate relating to country of origin was found to be fake as it was confirmed by the Sri Lanka Authorities that the said certificate has not been issued by them. Thus the confiscation of the goods is in order. As far as imposition of redemption fine is concern it should be as per the provision 125 of the Customs Act. Order in original does not indicate if any market inquiry was ....