2017 (9) TMI 1506

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....thi (AC) AR  for Respondent ORDER The present appeal is directed against Order-in-Appeal No. NOI-CUSTM-000-APP-0355-15-16 dated 10.03.2016 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II at Noida. 2.   Brief facts of the case are that appellant filed Bill of Entry No. 9623026 dated 19.06.2015 for import of Aluminium Scrap. The examination revealed th....

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....y and also learned Commissioner (Appeals) has held that the said goods have contravened provisions of Clause (l) and (m) of Section 111 of Customs Act, 1962 and, therefore upheld imposition of redemption fine and also upheld imposition of personal penalty of Rs. 1,50,000/-. Aggrieved by the said order the appellant preferred appeal before this Tribunal. 3.   Heard the learned counsel ....

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....ding, a copy of which is available at page 27 of appeal paper book also indicated the description of goods as Aluminium Scrap. He has submitted that they have submitted a copy of certificate issued by GDB International Inc. dated 14 July, 2015 wherein it was certificated that GDB International Inc shipped container No. TGHU 2475065 to the appellant and due to similar appearance of Zinc Scrap by mi....