2017 (5) TMI 28

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....AC (AR), For the Respondent Per D.N. Panda In the second round of litigation, appellant's submission is that there was no misdeclaration of the 48.851 of Tin Sheets imported since those were Secondary/Defective but not "Tin Free Sheets/Seconds. When there were Defective coils imported, that was declared as TFSSD Coils. Live consignment came through Bill of Entry No.404351 dt. 20.06.2002.....

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....e goods imported through live consignment and previous imports, there should not be any leniency to the appellant to reduce redemption fine and penalty while duty is imposable. 3.1 Heard both sides and perused the record. 3.2 In the course of investigation, Customs found 68.4 MTs of Tins Sheets in the custody of the appellant out of past imports made through three Bills of Entry misdeclaring....

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.... 6. In para-16 of the order, ld. Adjudicating authority has brought out the nexus between the appellant and the supplier who advised the supplier to conceal Tin sheets in Tinfree sheets/seconds and defective coils while dispatching from abroad. 7. When the appellant imported tin sheets in three consignments misdeclaring that to be defective prior to seizure of live consignment, enquiry was exte....