2017 (10) TMI 1197

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....dent(s) ORDER Per :  Archana Wadhwa As per facts on record, the appellant imported re-rollable steel scrap at a declared value of US$ 423 per MT.  The consignment was examined by the officers under the supervision of Assistant Commissioner on two consecutive dates and it was found that, out of total weight of 115.648 MTs of re-rollable steel scrap, 59.026MT was of prime HR Sheet....

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.... authority rejected the same and hence, the present appeal. 5.   Ld. Advocate appearing for the appellant submits that the valuation and classification of the steel HR sheets, which were found present in the re-rollable scrap, are not being challenged by them and they have already paid the duty on the same and got the goods cleared, as the duty was on the lower side and they were in u....

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....sp; As such, he submits that confiscation of the scrap and imposition of penalty is justified. 7.   The appellant have not challenged the fact of presence of prime HR sheets in the scrap.  Neither have they felt aggrieved with the classification of the prime quality of sheets adopted by the lower authorities nor the higher valuation of the same.  This leads to the inevitable....