2018 (9) TMI 48

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....ar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No. 54-Cus/APPL/GZB/2012 dated 30/03/2012 passed by Commissioner of Central Excise & Customs (Appeals), Ghaziabad. 2. The brief facts of the case are that the appellants imported "Alumunium Scrap" and filed Bill of Entry No.007111 dated 23.09.2011 at ICD, Lo....

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.....830 MTs. Thus, the party has mis-declared the goods imported by them and hence have violated the provision of the Customs Act, 1962. Further, it has been found that the value declared by the importer is on lower side as compared to NIDB data and the invoice value is liable to be rejected under Rule 12 of the Customs Valuation (Determination of value of imported Goods) Rules, 2007 and the same has....

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....n a misdeclaration of the quantity imported which was actually found to be 16.07 MT while it was declared as 10.73MT. I find that the party has waived the requirement of SCN and they do not want any personal hearing in the matter. Thus, I find that the importer has mis-declared the goods and are liable for confiscation under Section 111 (d), 111 (l) & 111 (m) of the Act and for doing so, the party....

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....appellant is before this Tribunal. 3. Heard the learned Counsel for appellant. She has submitted that in Customs Tariff, Heading 7602 deals with "Aluminium Waste and Scrap" and that Sub-heading 76020010 covers "Aluminium Scrap as per ISRI Code" whereas Sub-heading 76020090 covers "Other Waste and Scrap". She has further submitted that as per 1997 ISRI Specification, "Aluminium Scrap Radiators" wa....