2016 (2) TMI 1034

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....nt is in appeal against the impugned order for confiscation of imported goods, consequently proposing redemption fine and penalty on the appellant. 2. The facts of the case are that the appellant imported one consignment of re-rollable steel scrap. The appellant filed necessary documents for clearance of same and declared the goods as re-rollable steel scrap. The goods were examined by the C....

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....o Rs. 1,00,000/-. 3. Aggrieved from the order the appellant is before me. 4. Ld. Counsel for the appellant submits that in this case appellant placed order to their foreign supplier for re-rollable scrap and the export documents of the supplier also shows that goods are re-rollable scrap. The certificate issued by the country of origin also certifies that goods were re-rollable scrap. ....

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..... In that circumstances, the decision cited in the case of Bright Steel House (supra) is not applicable to the facts of the case. He also submitted that the appellant has admitted their misdeclaration of the goods. Therefore, redemption and penalty are rightly imposed on the appellant. 6. Heard the parties considered the submissions. 7. In this case, the contention of the appellant is ....