2006 (1) TMI 509

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..... ted against the order in appeal dated 30-11-2004, wherein the imposition of the penalty and redemption fine was upheld. 2. The relevant facts that arise for consideration are that the appellant imported a consignment of 76.500 M.T. of melting scrap as per invoice No. 4309 dated 4-5-2004 and filed bill of entry No. 360160 dated 27-5-2004 for clearance of the goods. On examination, it was noticed .....

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..... vy Melting Scrap and they filed bill of entry likewise. He prays for leniency and reduction in fine and penalty. 4. The learned DR on the other hand submits, that, the appellant has intentionally misdeclared the goods so as to avail the benefit of the lower assessment and to deprive the Government of the duty. He submits that there can be no leniency to this kind of misdeclaration. 5. Consider .....

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..... t have also not taken due care to properly declare the goods imported by them, the declaration filed by them was found to be not in order. As the appellants have already paid duty as enhanced by the authorities, to my mind the appellants case need to be considered sympathetically and a lenient view has to be taken. 6. In view of the same, the redemption fine imposed is reduced to Rupees one lak .....

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