2022 (11) TMI 352

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....oods as Aluminium Extrusion Scrap (Tread) as against Aluminium Tread grade (Aluminium sheet) as claimed by the department. The appellant while filing the bill of entry as regard objection by the department filed a letter that they need to use these imported goods for melting purpose therefore, they sought clearance and cleared the goods by paying the duty as demanded by the department. Thereafter, the adjudicating authority adjudicated the matter only with regard to confiscation of the goods on the contention that the appellant have requested for waiver of show cause notice and personal hearing in this case and to decide the case on merit. It is this adjudication order which was challenged before the Commissioner (Appeals), the Commissioner....

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....oms, Mumbai - 2000 (121) ELT 638 (Tri.) • S.K. Bose Vs. Collector of Customs, New Delhi - 1997 (96) ELT 686 (Tri. ) • Chander J. Obhrai Vs. Commissioner of Cus. (Exports), Mumbai - 2009 (233) ELT 112 (Tri. Mum.) 03. Shri Vijay G. Iyengar, learned Superintendent (AR) reiterates the finding of the impugned order. 04. We have carefully considered the submissions made by both the sides and perused the records. We find that as regard the classification of goods that whether the same is Aluminium Scrap or Aluminium Sheet, the assessment was made on the basis of the department's claim and the appellant have paid the duty. The said assessment was not challenged by the appellant therefore at this stage, the classifica....