TaxTMI 
TaxTMI 
2016 (6) TMI 1069
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....sessee Sh. M. R. Sharma, DR for the Revenue ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein order of confiscation of slag has been confirmed by the ld. Commissioner (Appeals) and directed to be re-exported the same on payment of redemption fine and penalty on the appellant. 2. The facts of the case are that the appellant imported Heavy Melting Scrap (HMS....
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....3. Ld. Counsel submits that the appellant imported two consignments, one consignment was sold by him on high sea sale basis and in that consignment also some slag was found but same was held liable for confiscation and allowed to be redeemed on payment of redemption fine and penalty for home consumption. Therefore, there is a discrimination against the appellant and in that circumstances, the orde....
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.... 5. After considering the submissions by both sides, I find that in this case on first check it was found that the HMS imported by the appellant having slag but after drawing the samples test cannot be done to ascertain the fact that the alleged scrap is actually slag or not and if it is slag whether it is of iron or steel and hazardous. As same is not found by any test report or by any expert op....