2018 (2) TMI 954

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....ate Present for the Respondent: Shri A.K. Saini, AR ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the differential duty was demanded, and redemption fine and penalty were imposed on the appellant on account of mis-declaration of the goods imported by the appellant. 2. The brief facts of the case are that the appellant imported one consignment ....

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....e material and the goods were held liable for confiscation. The redemption fine of Rs. 55,000/- and penalty of Rs. 1 lakh were imposed on the appellant. The said order was challenged before the Commissioner (Appeals) who dismissed the appeal. Aggrieved from the same, the appellant is before us. 3. Ld. Counsel for the appellant is disputing the classification goods on the ground that there is no....

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....her the appellant asked for examination of the report nor disputed the same instead of that he wrote a letter that they have no objection for holding by the department that 142 MT is re-rollable material and the appellant was ready to pay differential customs duty on the said material. As the said fact is on record that the classification of the goods question as re-rollable material has not been ....