2015 (9) TMI 1473

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....d 15.04.2015 passed by the Ld. Commissioner (Appeals), Central Excise, Chandigarh by upholding the Order-in-Original dated 16.05.2013. 2.  The brief facts of the case are that the appellant filed Bill of Entry No. 9397078, dated 23.02.2013 for clearance of consignment of 102.900 MT of pet bottle scrap waste falling under Chapter 39 of the Customs Tariff Act, 1985.  The impugned goods we....

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..... 1 lakh and to re-export the impugned goods at appellants own expenses.  Apart from that, penalty of Rs. 1,40,000/- was also imposed under Section 112 ibid.   Aggrieved by the adjudication order, the appellant filed the appeal before the Ld. Commissioner (Appeals), who upheld the Order-in-Original and rejected the appeal of the appellant.  Hence, the present appeal is before ....

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....ch goods regularly.  There is no case of mis-declaration regarding import of the said goods.  Further, there is no material available on record that the appellant had any knowledge of mis-declaration of goods.  The Ld. Advocate contended that the appellant themselves noticed the discrepancy regarding declaration of goods on the Bill of Lading and requested for first check vide lette....