2008 (4) TMI 154

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.... SDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - Vide his impugned order Commissioner of Customs has confiscated imported goods declared as "Nickel Silver Scrap-Malic" by the appellant with an option to them to redeem the same on payment of redemption fine of Rs. 6 lakhs. He has further imposed penalty of Rs. 2.5 lakhs on Shri S.B. Maheshwari, Proprietor of M/s. Shekhar Impe....

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....and Zinc, the percentage of Copper being as 66.7% and Nickel being 14.1% and the balance being Zinc. Accordingly, further investigations were conducted and statements of the proprietor of the importing unit as also proprietor of CHA were recorded. It was found that the goods stand purchased by the importer on high sea sale basis and it was clarified that inasmuch as the same were imported from Est....

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....nfiscated the goods and imposed penalties. 5. After hearing both the sides at length, we find that the notice alleges the goods to be Ingots/Bars/Rods/Wires, without specifying as to what the goods actually are. On the other hand, we find that as per the Chemical Examiner's report the same are irregular metallic lumps. The importer has given an explanation that as there is a ban on export of sc....

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....d favour with the appellant's explanation that exporting country being CIS country could not have exported the scrap in as is basis form on account of the ban and the same stands exported after converting into a convenient shape for the transportation. Merely because the same has been moulded and converted into a lump, cannot be, ipso facto, lead to the conclusion that the same is not scrap especi....