2017 (9) TMI 1715

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.... the  Respondent. ORDER The appellant is in appeal against the impugned order for imposition of redemption fine, penalty and demand of differential duty. 2. The brief facts of the case are that the appellant placed order for import of Heavy Melting Scrap and declared them as HMS. Said goods were examined by the Customs Authorities and it was found that apart from scrap it includes old....

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....d the parties and considered the submissions. 6. I find that in this case, there was import of Heavy Melting Scrap and goods were found to be scrap and old and used pipes having length over 5 ft. As pipes were having length over length of 5 ft. as per ISRI they cannot be considered as scrap. However, in the instant case admittedly, the pipes in question were old and used and therefore, these....