2019 (1) TMI 1725

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....i Chavan, Assistant Commissioner (AR), for the Respondent. ORDER This is an appeal filed against Order-in-Original No. 18/2009, dated 22-7-2009 passed by the Commissioner of Customs (Export), JNCH, Nhava Sheva. 2. Briefly stated the facts of the case are that the appellant filed Bill of Entry No. 906785 on 21-5-2009 declaring the imported product as "hot-rolled stai....

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....e imported goods were directed for confiscation with an option to redeem the same on payment of fine of Rs. 5,75,000/- and penalty of Rs. 2,30,000/-. Also, the importer's request for re-export of the goods was allowed by the adjudicating authority. Hence the present appeal. 3. At the outset, Learned Advocate for the appellant Shri V.M. Doiphode submits that even though the goods were....

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....verseas supplier, however, the fact remains that there was mis-declaration. Accordingly, confiscation and penalty directed by the adjudicating authority is proper and legal. 5. Heard both sides and perused the records. 6. I find that short question involved in the present appeal is whether the goods imported declaring the same as Hot-Rolled Stainless Steel but later on ....

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....lier M/s. Spark Alloys (FZE), UAE, a letter dated 28-5-2009 of the said supplier has been placed on record. Revenue's contention, on the other hand, is that even though the product received was not in conformity with the Bill of Entry filed by the appellant declaring the product as Hot-rolled stainless steel sheet, the same was brought to the notice of the Department only on 28-5-2009 stating that....