2016 (2) TMI 981

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The appellant is in appeal against the impugned order for imposing redemption fine and penalty on them. 1. The fact of the case are that the appellant imported one consignment declaring goods as heavy melting scrap. The goods were examined and found that 40% of the goods are re-rollable scrap and 60% of the goods found heavy melting scrap. It was also found that the weight of the consignmen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ultimately used by the appellant for melting in their own furnace. The certificate of origin also shows as those goods are heavy melting scrap. In that circumstance, the redemption fine and penalty is not imposable on the appellant. He further submits that it was the mistake of supplier showing less weight instead of the actual weight found of the consignment at the time of examination and there w....