2025 (11) TMI 1223

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....For the Appellant : Shri Sudeep Singh Bhangoo, Advocate For the Respondent : Shri Anurag Kumar, Authorized Representative ORDER P. ANJANI KUMAR: The appellants, M/s Hansco Iron and Steel Pvt Ltd, challenge the impugned order dated 14.06.2018 as far as the imposition of penalty and redemption fine are concerned. 2. Briefly stated the facts of the case are that the appellants have imp....

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....n on the part of the appellant; the goods were declared as per the documents supplied by the foreign exporter; the appellants have accepted the value suggested by the Chartered Engineer only to get the goods cleared. He submits that the report given by the Chartered Engineer is arbitrary and was prepared on an estimate and no samples were taken; therefore, the imposition of redemption fine and pen....

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....ot the case of the Revenue that the imported scrap contained usable re-rollable material. The report given by the Chartered Engineer suggests the same to be re-rollable scrap. A scrap is a scrap irrespective of its origin. What is scrap to someone may not be the same to the other. It is not also the case of the Department that the imported goods were used as such and that they have not melted. The....