2006 (12) TMI 310

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..... [Order]. This appeal is directed against Order-in-Appeal dated 24-3-2005 that upheld the Order-in-Original for confiscation of the goods and reduction of penalty imposed under it. 2. The relevant facts that arise for consideration are that the appellants imported 500 M.T. Heavy Metal Scrap and filed bill of entry to that effect. On examination of the said consignment it was found that .....

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..... ncy. It is his submission that the provisions of Section 111(m) will not apply in this case as there was no intention of mis-declaring the goods on the part of the appellants. It is his submission that since the goods were not intentionally mis-declared by them, provisions of Section 112 for imposition of penalty is unwarranted. 4. Learned D.R. submits that the import of Re-rollable material in .....

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..... From the documents produced before me it is very clear that the appellants had contracted for import of Heavy Metal Scrap and filed bill of entry on the basis of documents given to them by the foreign supplier. Mere perusal of the bill of entry would also indicate that the authorities have, on examination found Re-rollable scrap in the consignment and not Re-rollable material has held by lowe .....

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..... hereof, or in the case of goods under transshipment, with the declaration for transshipment referred to in the proviso to sub-section (1) of Section 54;] It can be noticed from the above reproduced section that confiscation under the said section would arise when any goods do not correspond to declaration in respect of valuation or any other description are liable for confiscation. Since the co .....

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..... y if the appellants does or omits to do any act which would render the goods liable for confiscation under Section 111. Since in this case I have already come to the conclusion that the appellants had no intention to mis-declare the goods, penalty imposed on the appellants is unwarranted and is liable to be set aside. 7. Accordingly, the impugned order is modified to the extent that redemption f .....

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