2017 (9) TMI 1793

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. Shri Jitin Singhal, Advocate, for the Respondent. ORDER The Revenue is in appeal against the impugned order, wherein the Ld. Commissioner (Appeals) dropped the penalty imposed on the respondent. 2. The brief facts of the case are the respondent imported one consignment "Aluminium Scrap" on high seas sale basis which was purchased by them from M/s. Sage Global, New Delhi. O....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m Scrap" whereas on examination, it was found that it contains "Old Used Tyres". Therefore, it is a case of misdeclaration of the goods, in that case, the penalty is to be imposed on the respondent. 4. On the other hand, the Ld. Counsel for the respondent submits that as the Bill of Entry and other import documents relied upon are clearly mentioned in the impugned order and on the basis of....