2018 (6) TMI 937

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....r respondent Per: Ramesh Nair 1. The facts of the case are that the appellants have imported three consignments and filed Bills of Entry No.931026 dated 04/08/2005, 918696 dated 18/07/2005 and 901056 dated 27/06/2005 declaring the goods as "Rolling Scrap of Metal" classified the same under Customs Tariff Heading 721090, 72042110 and 72109090 respectively. The goods were imported in seven con....

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....goods so imported is higher valued as compared to value of rolling scrap of metal declared by the appellant. The value was also enhanced to US $ 322/- per MT. Accordingly, the adjudicating authority has rejected the value declared, i.e. US $ 250/- per MT and assessed the same at US $ 322/- per MT. The impugned goods valued at Rs. 22,68,987/- were confiscated under Section 111 (d) and 111 (m) of th....

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....ue reiterates the findings in the impugned order. 4. On careful consideration of the submissions made by the Ld. AR and on perusal of the records, we find that the appellants have declared the goods in accordance with the pre-shipment report and the description appearing in the supplier's invoice, the charge of mis-declaration was made only after 100% examination of the goods. However, the vita....