2018 (9) TMI 50

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....ant Shri Rajeev Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: Ashok Jindal The appellant is in appeal, challenging on the redemption fine and penalty imposed upon them. 2. The facts of the case are that the appellant imported one consignment of Aluminium Scrap declaring the same as Aluminium Scrap by classifying under CTH No. 76020010. The consignment was examined ....

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....4. On the other hand Learned A.R. for Revenue reiterated the findings of the impugned order. 5. Heard both the parties and considered the submissions. 6. On careful consideration of the submissions made by both the sides we find that the department has rejected the transaction value on the basis of the Chartered Engineer's report, who admits that the goods imported by appellant are only scra....