TaxTMI 
TaxTMI 
2019 (1) TMI 1725
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....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 stainless steel sheet TP-304" weighing 24,100 Kgs. valued at Rs. 22,64,0....
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....deem 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 allowed for re-export by the adjudicating authority, the same were cleared....
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....ingly, 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 100% examination found to be cold-rolled stainless steel, liable to confiscation under Section 1....
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.... 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 it was a mistake of the overseas supplier. Analyzing the evidence on record and submissions adv....