2016 (2) TMI 1034

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....r the Respondent. ORDER The appellant 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 st....

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....ce dot Rs. 4,00,000/- and penalty reduced to 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 als....

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....llant also disputed by the adjudicating authority. 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.&e....