2021 (5) TMI 905

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....spondent: Mr. Rajesh Rai, Mr. Amandeep Kumar, ARs ORDER The appellant is in appeal against the impugned order seeking relief for reduction in redemption fine and penalty imposed on them by way of impugned order to the tune of Rs. 2,00,000/- and Rs. 1,00,000/- respectively. 2. The brief facts of the case are that the appellant imported one consignment declaring heavy melting scrap but on p....

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.... and sought reduction thereof. 4. On the other hand, the ld. AR opposed the contention of the ld. Counsel and submits that the appellant must have knowledge of the description of the imported goods, therefore, they have mis-declared the goods, accordingly, redemption fine and penalty are to be maintained. 5. Heard the parties and considered the submissions. 6. On verifying the records pla....