2018 (7) TMI 188

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....Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER The appellant filed Bill of Entry dated 9.7.2009 through their CHA for clearance of goods declared as 54.54 MTs heavy melting scrap. The goods were examined and found to be rerollable steel scrap and further appellant had not produced PSI certificate at the time of examination. The re-rollable scrap attracts 5% BCD under Notificatio....

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.... appellant is now before the Tribunal. 2. On behalf of the appellant, ld. consultant Sh. R. Balagopal submitted that the appellant is not contesting the confiscation but pleads to take a lenient view with regard to redemption fine and penalty imposed. He submitted that the duty sought to be allegedly evaded by the appellant is only to the tune of Rs. 63,000/-, the redemption fine imposed to the....