2018 (3) TMI 562

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.... - for the Respondent. ORDER Per Bench Brief facts are that the appellants filed two Bills of Entry by declaring the description of the imported goods as "Heavy Melting Scrap" and classified the product under CTH 7204490. Officers of DRI, Tuticorin, examined the containers in the presence of representative CHA and the Accounts Manager of the appellant Company. It was revealed that the goo....

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....e Tribunal. 2. On behalf of the appellants, Ld. Counsel, Shri M. Karthikeyan submitted that the materials imported by the appellants were scrap and they were intended to be used as scrap. The agreement between the appellants and buyer would show that appellant had placed orders for import of heavy melting scrap/heavy melting steel scrap. He submitted that the department has not conducted any ex....

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....icy (FTP in short), all second hand goods except second hand capital goods are restricted for imports. The importer did not produce any license for import of the goods. The import being in violation of the conditions laid in FTP and the goods having been mis-declared by the appellants, the demand of duty and imposition of redemption fine and penalty are legal and proper. 4. Heard both sides. ....