2018 (5) TMI 1475

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....entative Per: Dr. D. M. Misra This is an appeal filed against OIA No. MUN-CUSTM-000-APP-111-15-16 dated 17 07 2015 passed by Commissioner (Appeals) of Customs, Ahmedabad 2 Briefly stated the facts of the case are that the appellant had imported Heavy Melting Scrap (HMS) against 4 Bills of Entry in March 2015. The appellant was directed by the department through letter dated 29 03.2015 to ....

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....ment of fine of Rs. 6,00,000/- and Penalty of Rs. 3,00,000/- was also imposed. Aggrieved by the said order, they filed appeal before the Ld. Commissioner (Appeals), who inturn, rejected their appeal. Hence, the present appeal. 3. Ld. Advocate Shri Anand Mishra for the appellant submits that even though they have not participated in the adjudication proceeding but after the addendum to the test ....

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....between the Revenue and the appellant is that the imported scrap since could be used as fastener grade, hence, the value of the said scrap be rejected and it should be assessed as fastener grade and subjected to duty. The Ld. Advocate for the appellant vehemently contested that they had imported a total quantity of 551.32 MT as scrap of which around 450 MT was allowed to be cleared as scrap, but, ....