2016 (6) TMI 1067

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.... The appellant is in appeal against the impugned order imposing redemption fine and penalty on the appellant on account of mis-declaration thereof. 2.  The facts of the case are that the appellant imported two consignments of Baby C.R. Coils and declared them as prime quality material. During the course of examination, chartered engineer concluded that he goods imported by the appellant ar....

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.... appellant drew my attention to the remarks given by the chartered engineer who have his opinion that there is no corrosion was noted on plates except rust on few plates which may be due to exposure to humid weather conditions. Ends of some coils were bend or deformed which may be due to handling. He concluded that the goods are secondary and defective and non prime goods. He submitted that the re....

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.... that the appellant has mis-declared to avoid the payment of duty on prime quality material 7.5% and whereas on secondary and defective goods @ 10%. Moreover, the import of secondary and defectives goods is restricted at ICD Ludhiana. He further submits that for import of secondary and defective coils, the appellant is required to obtain necessary licence from the DGFT. In the circumstances, redem....