9911796707
TMI Blog1995 (9) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. This appeal is directed against the Order-in-original No. 81/91, dated 20-3-1991 of Additional Collector of Customs, New Delhi. 2. The appellants had filed Bill of Entry 102777 dated 12-2-1991 for clearance of goods declared as mixed Brass Scrap Honey , on percentage examination it was revealed that foreign materials like Brass Keys, Brass locks collectively weighing 43 k.grams an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10,994.34 was worked out. Goods valued at Rs. 37,800/- were confiscated under Section 111(m) of the Customs Act, 1962 but were allowed to be redeemed under Section 125 of the Customs Act, 1962 on payment of fine of Rs. 3,800/- only. 3. Arguing for the appellants, the Ld. Advocate submitted that the appellants imported consignment of mixed Brass Honey weighing in all 19.282 M.Tons and valued at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found in the consignment. The Brass Keys and Brass locks constituted an insignificant percentage by way of weight to the total consignment imported. The excess were found on estimation basis. These Brass keys and Brass locks were not serviceable as such and were only metal scrap. 4. The D.R. reiterated the departmental arguments and submitted that such locks and keys could not be considered as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Therefore there is no infirmity in the order of the Additional Collector. Since, however, the Additional Collector himself held that there did not appear to be any mala fide and the importer is actual user and exporter of brass artwares, he did not impose any penalty, a lenient view could have been taken in regard to redemption fine. I, therefore, reduce the redemption fine to a token fine of R ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
