2017 (11) TMI 1117

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R The appellant is in appeal against the impugned order contesting only redemption fine and penalty on them. 2.   The brief facts of the case are that the appellants imported two consignments of Re-rollable scrap and declared in the import documents. The goods were examined and report of the Charted Engineer was obtained who stated that the goods in question are Old & Used pipes an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....me project as no longer required and were prolong storage, thereafter he concluded that 20% of the quantity cannot be used as such but 80% of the quantity can be used. He further submitted that appellant being a trader has sold the goods to a furnish and the same has been used as scrap in the furnish. In that circumstances, redemption fine and penalty are not imposable without any evidence on reco....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d Engineer with regard to 80% of the pipes can be reused is not acceptance. In that circumstances, the charge of mis-declaration on the appellant is disproved, therefore, the goods are held not liable for confiscation. Consequently, the redemption fine and penalty is not imposable. 7.   As the Ld. Counsel for the appellant has conceded the issue of valuation, therefore, I hold that th....