2018 (6) TMI 937

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....e 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 containers having a total weight of 160.88 M....

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....pared 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 the Customs Act, 1962 and redemption fine o....

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....der. 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 vital documents i.e. examination report was not pro....