TaxTMI 
TaxTMI 
2022 (11) TMI 352
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....Respondent ORDER This appeal is directed against impugned Order-In-Appeal passed by Commissioner (Appeals), Kandla whereby, redemption fine of Rs.6 lacs and a penalty of Rs.2 lacs was imposed upon the appellant on the alleged charge of misdeclaration of goods in as much as the appellant have declared the goods as Aluminium Extrusion Scrap (Tread) as against Aluminium Tread grade (Aluminium sheet....
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....f the appellant submits that the appellant have submitted a letter to the assessing authority for clearance of the goods considering that they need the material for melting purpose. He submits that though the appellant have paid the duty as claimed by the department but the fact remains the goods were not Aluminium Tread Grade whereas, the same is Aluminium Scrap therefore, the goods ought not to ....
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....T 582 (Tri. Bang.) * Radhey Shyam Ratanlal Vs. Commissioner of Customs, 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 ....
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.... of Supdt. (DE) & AC (DE) in presence of representative of CHA Shri Amit. The goods declared as aluminium extrusions scrap (tread) as per ISRI. On verification the goods found as Aluminium Tread Grade and attached Panel board is of Aluminium Sheet. Checked the description. Verified that no other item/explosives/war material found mixed with the lot. Weight found as 27.790 MTs. as per weigh bridge ....