2021 (8) TMI 641

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.....720 MT of Heavy Melting Scrap (HMS) from Dubai and filed a Bill of Entry claiming the benefit of exemption from basic customs duty in terms of Notification No. 012/12 dated 17.03.2012 (Sr. No. 332). The assessing officer gave an examination order and the goods were examined by the import Shed Staff in the presence of CHA/appellant's representative under the supervision of the Superintendent (Import) and it was found that the consignment had also 10 MT of hollow profiles (channels) and 5 MT of pipes (secondary and defective) along with HMS. The total weight of the consignment was 127.80 MT as against the declared weight of 128.720 MT, i.e. short by 1.640 MT. 3. The appellant sought re-examination and the re-examination confirmed the prev....

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....ssification of these goods as pipes and profiles is not appropriate and differential duty cannot be confirmed accordingly. Therefore, he prayed that the impugned order may be set-aside. 5. As an alternative submission, learned Counsel submits that as duty involved in the matter is only 1,35,823/-, a redemption fine of Rs. 1,30,000/- and penalty of Rs. 2,25,000/- are excessive. As the appellant is a bonafide importer, the same may be reduced. 6. On the other hand, the Learned AR supported the impugned order and submitted that as the appellant has waived the issuance of the show cause notice and sought spot adjudication, and hence the classification done by the adjudicating authority is appropriate. 7. Heard the parties and considere....