2018 (3) TMI 563

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....Dadri describing the goods imported as aluminium scrap as ISRI TABLET . The quantity declared was 21.240 MTs and CIF value was USD 34,108.80. Along with the said Bill of Entry important documents such as ISRI, invoice, packing list, Bill of Lading, pre-shipment inspection certificate issued by authorized agency were filed. On examination of goods it was found that the entire lot was not that of scrap, but it also contained Aluminium lithographic sheets. It appeared to Revenue that said Aluminium lithographic sheets were prime in nature. The importer through letter dated 11.01.2010 gave an option to the assessing officer that they were ready to mutilate the said Aluminium lithographic sheets at their own cost before clearance. However, Reven....

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....lared assessable value was Rs. 31,946.40. The consignment also was subject to the same procedure. In the consignment Aluminium lithographic sheet found were once again classified by Revenue in the similar manner and value was enhanced on the basis of NIDB data. Further CIF value of remaining quantity of imported scrap was also enhanced. Redemption fine of Rs. 1.00 Lakh was imposed and penalty of Rs. 25,000/- was imposed through Order-in-Original dated 16.03.2010. Aggrieved by the said order, appellant preferred appeal before Commissioner(Appeals) which was decided through common order as stated above i.e. Order-in-Appeal no.208-209/2010 dated 23.7.2010. Aggrieved by the said order appellant preferred present appeal bearing No.C/1/2011. 3. ....

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....al contentions and perusal of records we find that the submissions made by the ld.Counsel for appellant are reflected in the Order-in-Original to the extent that the description of the goods declared in the Bills of entry were as per the documents received from the foreign supplier and therefore in so far as declarations are concerned we do not find any mis-declaration in the present case. We, further, do not find any intention of the appellant to mis-declare the goods for the reason that the appellant under-took to mutilate the goods which were objected to be of prime nature by Revenue. We further find that this Tribunal in the case of Sanjivani Non-Ferrous Trading Pvt.Ltd. has held that it was provided under section 14 of Customs Act that....