2026 (8) TMI 1533

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....9.2023 at ICD, Concor, Ludhiana for clearance of one container of mixed metal scrap. The said goods were imported from Belgium under invoice no. 5406018313 dated 22.08.2023 upon examination and on the basis of Chartered Engineer's report, the goods were not found as declared instead the container contained broken and damaged electronic and electrical articles, broken and damaged printed circuit boards (PCB's) electrical metres etc; thereafter, on the basis of Chartered Engineer's report the goods were detained Vide seizure memo dated 28.10.2023. After following the due process, the Additional Commissioner vide Order-in-Original dated 22.11.2023 rejected the classification holding that the goods are e-waste and confiscated the same under....

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....ption and there is no domestic circulation of the alleged prohibited goods, no continuing environmental risk, and no revenue prejudice to the Department. The appellant has already complied with the direction of re-export. She has only challenged that in view of the fact that goods have already been exported the redemption fine of Rs. 7,50,000/- and penalty of Rs. 2,50,000/- deserves to be set aside in view of the fact that the goods have already been re-exported. She also submits that the redemption fine and penalty is very harsh and the same may be set aside or should be substantially reduced. In support of her submissions, she relied upon the following decisions: * M/s Selvam Industries Ltd. Vs. Commissioner of Customs, Ludhiana ....