2008 (1) TMI 213

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....t]. - We have heard both sides on the appeal against the order of the Commissioner of Customs, who has confiscated aluminium scrap imported by the appellant herein under cover of two Bills of Entry, with an option to redeem the same on payment of total fine of Rs. 4.00 lakhs (Rs. 2.00 lakhs in respect of each Bill of Entry) and penalty of Rs. 80,000/-. 2. The goods were declared as aluminium sc....

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....same on payment of fine and by imposition of penalty as set out. The examination reports of the two consignments are as under: Bill of Entry No. 792085 dated 9-6-2007 "Lot inspected examined in terms of circular.., description of the grade has been declared as Trump. Goods have been found to be aluminium wheels - not serviceable. Alum which are specifically covered under ISRI grade TROMA, wh....