TaxTMI 
TaxTMI 
2025 (8) TMI 1663
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....rt of old and used empty compressed Gas cylinder which were cleared after mutilation is waived. (ii) Demand of duty of Rs. 12392/- alongwith interest and penalty under section 28(4), 28 AA and 114A respectively on import of old and used empty compressed Gas cylinder which were cleared after mutilation is waived. (iii) Redemption fine of Rs.25000/- imposed under Section 125(1) of the Act on re-export of E waste is waived. (iv) Rest of the order has no change. 2. Briefly the facts of the present case are that the appellant imported a consignment through Bill of Entry No. 6420661 dated 26.11.2021, filed at ICD-GRFL, Sahnewal, Ludhiana. The declared consignment included 54.960 MT of Heavy Melting Scrap and 16.520 M....
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....ase was first taken up for spot adjudication and the Original Authority rejected the declared classification as well as the valuation of the imported goods and re-determined the same and demanded enhanced custom duty and also imposed redemption fine & penalty on the appellant. 2.3 Aggrieved by the said order of the adjudicating authority the appellant filed an appeal before the Ld. Commissioner (Appeals), who partly allowed the appeal of the appellant and waived the redemption fine of Rs. 25,000/- imposed on re-export of E Waste, further demand of duty of Rs. 12,392/- imposed on Gas Cylinders was set aside and also redemption fine of Rs. 10,000/-imposed on import of Gas Cylinders was waived. Aggrieved by the said order, the appellant has....
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....ption fine and penalty is highly excessive and is not incommensurate with the gravity of alleged offence and has prayed that the same may be waived. He further relied upon the following decisions: • H.K. Enterprises Vs. Commissioner of Ex. & S.T. Noida-II reported in 2019 (370) E.L.T. 826 (Tri.-All.). • Commissioner of Customs, Mumbai Vs. Mansi impex reported in 2011 (270) E.L.T. 631 (S.C.). • Prime Steel processors Vs. Commissioner of Customs, Ludhiana reported in 2022 (380) E.L.T. 203 (Tri.-Chan). • Malvika Enterprises Vs. Commissioner of Customs (Imports), Chennai reported in 2024 20 Centax 96 (Tri.-Mad). • M/s J.K. Industrial Corporation Vs. C.C. Ludhiana vide Final Order ....
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....it and without doing the market survey. Further, I find that in the case of M/s H.K. Enterprises cited (Supra), the Tribunal in para 6 has held as under: 6. On careful consideration of the submissions made by both the sides we find that the department has rejected the transaction value on the basis of the Chartered Engineer's report, who admits that the goods imported by appellant are only scrap but scrap was in the kind of Tread', Taste, and Troma/Trump" etc and on that basis valuation of the goods have been arrived on the basis of contemporaneous import. As nothing has been brought on record, how the examination was done by the Chartered Engineer to find out how much is the quantity of Tread". "Taste" and Troma/Trump'....
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....edure prescribed under the Act. Further, I find that in the case of M/s J.K. Industrial Corporation Vs. C.C. Ludhiana cited (Supra), the Tribunal has held in para 7 as under: 7. After consideration the submissions of both the parties and perusal of material on record and the various decisions relied on by both the sides, I am of the considered view that in the present case the impugned order has been passed without considering the margin of profit, which is normally considered while imposing the redemption fine and penalty. Further, I find that the differential duty in the present cases in all the three bill of entries is less than 1 lac, further I find that the ratio of the Darshan Singh & Company Vs. Commissioner of Customs, (....