2005 (9) TMI 413

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..... T.K. Jayaraman, Member (T)]. This is an appeal against Order-in-Original No. 8/99 dated 29-4-1999 passed by the Commissioner of Customs, Trichy. 2. The appellants imported iron and steel scrap through Tuticorin Port. The quantity imported is declared in the Bill of Entry. After clearance the container along with the goods is weighed before delivery in the premises of the mills. There is al .....

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..... the imported material. On this ground, no action was taken on the shortage. In the result, the adjudicating authority confirmed the duty of Rs. 1,02,128.20 being the duty on the excess quantity under Section 28(1) of the Customs Act 1962. He imposed equal amount of penalty under Section 114A of the Customs Act. The appellants have strongly challenged the findings of the adjudicating authority. .....

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..... fully. Over a period of time the Revenue has compared the quantity declared in the Bill of Entry with the weighment slip quantity and found excess quantity imported. The appellants have paid customs duty on the declared quantity. Adjudicating authority has actually given 2% allowance. Only on the quantity in excess of 2% duty has been demanded. In our view when the importer receives the goods in e .....

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