TaxTMI 
TaxTMI 
2020 (1) TMI 642
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....ows: "19. (i) I order to classify the goods under CTH 76020090. (ii) The impugned goods weighing at 54.38 MTS, valued at Rs. 41,89,569.89 CIF, covered vide B/E No 777352 dated 09.02.2009 are confiscated under Section 111(d) and 111(m) of the Customs Act, 1962. However, an option is given to the importer under Section 125 of the Customs Act, 1962 to redeem the goods on payment of a fine of Rs. 7,00,000/- (Rupees Seven Lakhs only). (iii) I also impose a penalty of Rs. 3,00,000/- 9Rs Three Lakhs only) on M/s Sangli Aluminium Extrusions Pvt Ltd. Under Section 112(a) of the Customs Act, 1962." 2.1 Appellants had filed B/E No 777352 dated 09.02.2009 for clearance of goods declared as "Shredded Aluminium 6063 Extrusio....
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.... impugned order referred in para 1, supra adjudicated the case. 2.5 Aggrieved by the impugned order appellants have filed this appeal. 3.1 We have heard Shri N S Patel, Advocate for the Appellant and Ms Trupti Chavan, Assistant Commissioner, Authorized Representative for the revenue. 3.2 Arguing for the appellant, learned counsel submitted that- • They had procured the goods on High Sea Sales from National Block Mumbai and filed the Bill of Entry declaring the goods to be "Shredded Aluminium 6063 Extrusion Scrap "Thread". • There was no restriction as to size, length, width, height and weight for imported scrap. The items imported are not of uniform size and also not serviceable or usable as prime material....
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.... be in form of remnant ends of ingots/ billets during the extrusion process. Instead of answering to description Tread as per ISRI Circular they are more as appropriately "Tata". • Since the goods have been found to be misdeclared the order of Commissioner holding goods liable for confiscation cannot be faulted with. The redemption fine and penalty imposed also are not excessive. 4.1 We have considered the impugned order with the submissions made in appeal and during the course of arguments. 4.2 There is no dispute in the present case that the imported goods are waste and scrap. The dispute is in the nature of scarp. Whether the goods satisfy to the description "Shredded Aluminium 6063 Extrusion Scrap "Tread"" as declared....
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.... is a process used to create objects of a fixed cross-sectional profile. A material is pushed or drawn through a die of the desired cross-section. FORGINGS:- Forging is the term for shaping metal by using localized compressive forces. CASTINGS:- Casting is a manufacturing process by which a liquid material is usually poured into a mold, which contains a hollow cavity of the desired shape, and then allowed to solidify. The solidified part is also known as a casting, which is ejected or broken out of the mold to complete the process. 14. From the above definitions, I find that the end product of metallurgical process are goods having definite shape, size, cross section etc. On examination the goods were found to be ....
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....to be redeemed on the payment of redemption fine. Looking into the total assessable value declared, i.e. Rs. 41,89,569.89/- by the appellants, we do not find the redemption fine of Rs. 7,00,000/- (Rupees Seven Lakhs only) to be excessive and uphold the same. 4.5 The decisions referred to by the appellant counsel are in case of "bear can scrap". The only issue that was being considered was mis-declaration of ISRI specification. In case of Alex Cables, tribunal has upheld the confiscation and reduced the penalty imposed. In case of Hiren Aluminium Ltd and Varun Aluminium Industries, it was held that ISRI Circular was only a guideline for the traders and different type of scraps are mentioned only for the purpose of trade and variation at t....