2017 (3) TMI 403

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....dal The appellant has filed these appeals against the impugned order for reduction of redemption fines and penalties. 2. The brief facts of the case are that the appellant imported certain consignments of scrap and declared the goods as Heavy Melting Scrap. The details of the goods are as under: Bill of Entry Declared Goods Goods found       HMS Old & u....

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....ide Bill of Entry No.2549352 dated 27/06/2013. All the containers were destuffed. CHA/importer did not segregate the consignment. Randomly pipe lengths were measured in presence of Custom Officials, CHA representative and importer representative. Sampling method was considered in presence of Customs officials, CHA representative and importer representative as agreed. On apparent examination, measu....

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....e Commissioner (Appeals) has reduced the redemption fine Rs. 25,000/- and penalty of Rs. 10,000/-. Considering the redemption fines and penalty are appropriate, therefore, I do not interfere with the impugned order and the same is upheld. 6. In Appeal No.C/157/2016, out of total declared HMS 177.420 MTS, old and used pipes were 120.980 MTS and Re-Rollable goods to the tune of 15.560 MTS and on ....

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.... and used pipes to the tune of Rs. 164.320 MTS. As the goods have been declared more than the actual quantity of old and used pipes, the Commissioner (Appeals) has reduced redemption fine to Rs. 2.50 lakhs and imposed penalty of Rs. 1 lakh respectively which are on the higher side. Therefore, I reduce redemption fine to Rs. 2 lakh and penalty to Rs. 50,000/-. 9. In appeal No.C/160/2016, in this....