2017 (11) TMI 421

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....None present for appellant although notice was directed to be issued on 24.8.2017 and such notice has gone on 28.8.2017. 2. Learned AR brings out that 44.06 MT of pipes mis-declared as stainless steel melting scrap was imported causing prejudice to Revenue by such misdeclaration. When managing director of appellant company was examined, he stated that stainless steel pipes more than 3 feet length....

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....uence in the present case for the conscious and deliberate misclassification. 4. Entire averment of Revenue is verifiable beginning from para 2 to 16 of adjudication order. Learned adjudicating authority having noticed that the goods were not scrap but usable pipes, he determined value of such misdeclared goods appropriately in para 15 of his order and levied duty confiscating the consignment. He....