2017 (11) TMI 1433

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....Respondent ORDER The appellant filed Bill of Entry dated 25.6.2009 for import declaring the goods as 22.30 MTs of heavy melting scrap classifiable under CTH 72044900 declaring the value as Rs. 2,91,289.96 and claiming exemption from basic customs duty under Sl. No. 200 of Notification No. 21/2002-Cus. dated 1.3.2002. Based on intelligence, the goods were examined and it was found that the goods ....

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....  At the time of hearing, ld. Counsel Shri A.K. Jayaraj submitted that the appellant is confining the challenge only on redemption fine and penalty imposed in respect of copper scrap and prayed for a lenient view. 3.   The learned AR Shri K. Veerabhadra Reddy reiterated the findings in the impugned order. 4.   Heard both sides. 5.   The ld. Counsel has particu....