2023 (3) TMI 501

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....ed Superintendent (AR) for the Respondent ORDER The appellant filed Bill of Entry No. 2751547 dated 10.02.2011 at Customs House, Kandala. The same was assessed to duty on second check basis. On examination the goods were initially found to be new Aluminium, Extrusion doors and panels as against the description of Aluminium Extrusion Scrap (trade) given under Bill of Entry, however, on re-exa....

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....found the Chartered Engineer Certificate produced by the party was not proper as the same was drawn at the back of the Customs department and could not be relied upon. 2. Learned Counsel while agitating the matter before us pointed out the goods stands cleared by them. As per the description assigned by the department and under the head indicated by them and pleaded that the request for mutilat....

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.... the party vide letter dated 24.06.2011 and later on waiver of show cause notice and of personal hearing was also given and goods were finally cleared under a Tariff Heading proposed by the department. The appellant has also contested the imposition of redemption fine and penalty on the ground that there was no fault of theirs and department failed to mutilate the goods before clearance. At this s....

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.... imported consignment to indicate their bona fides which does not appear to have been considered by the department view of their acceptance of the department's stand exhibited through waiver of show cause notice as well as clearance of the consignments. We, therefore find no merits in this grounds of their appeal. However, we note that the party has already paid duty under the Tariff Heading propo....