Tribunal Rules in Favor of Appellant: Misdeclared Goods Abandoned, Redemption Fine Overturned, Duty Re-credit Granted.

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....Seeking Permission to abandon the goods and remission of duty - The case involved the misdeclaration of goods where the appellant received Stone Chips instead of Aluminium Alloy Ingots. They sought permission to abandon the goods and remission of duty, which was initially granted by the Adjudicating Authority. However, the Commissioner (Appeals) imposed a redemption fine, which the Tribunal deemed unjustified as the goods were abandoned, not redeemed. The Tribunal also granted the appellant's request for re-credit of duty, affirming their entitlement due to the incorrect shipment received.....