2020 (1) TMI 435

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....e, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - Nobody appeared for the appellant. Accordingly, we have heard Learned Authorised Representative appearing for revenue and have gone through the impugned orders. 2. As per facts on record the appellant filed a Bill of Entry, dated 26-7-2011 for clearance of the goods declared as Aluminium Scrap 'Throb'. Based upon an i....

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....enalties. The same resulted in passing of present impugned order by the Original Adjudicating Authority and the same is upheld by Commissioner (Appeals). Hence the present appeal. 4. The appellant have taken a categorical stand that the goods were in the question, declared as Aluminium Scrap-"Throb" as defined by ISRI guidelines. Reliance upon the test reports is not indicative of the fact t....