2024 (1) TMI 195

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....quality rusted pipes. The Department was of the view that these rusted pipes are serviceable and cannot be considered as 'scrap'. After due process of law, the original authority rejected the declared value and enhanced the value of 22 MTs of goods and ordered for confiscation of the same with option to redeem the goods on payment of redemption fine of Rs.3 lakhs. A separate penalty of Rs.95,000/- was imposed under Section 112 (a) of the Customs Act, 1962. Aggrieved by such order, the appellant filed appeal before the Commissioner (Appeals) who reduced the redemption fine from Rs.3 lakhs to Rs.1,50,000/- and the penalty was reduced from Rs.95,000/- to Rs.50,000/-. The appellant is now before the Tribunal against such order. 2. Th....

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....e original authority or the Commissioner (Appeals). It is prayed that the redemption fine and penalty imposed may be set aside. 4. Ld. A.R Sri N. Sathyanarayanan appeared and argued for the Department. It is submitted that the goods imported (22 MTs) are in the nature of pipes and are completely serviceable in nature and therefore the finding of the authorities below that these are not scrap is correct. The order of confiscation and the imposition of redemption fine and penalty is legal and proper. It is prayed that the appeal may be dismissed. 5. Heard both sides. 6. The first issue is whether the 22 MTs of goods imported as 'scrap' is liable for confiscation or not. From page-4 of the impugned order, it is seen that the departmen....