2011 (1) TMI 60

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..... ssioner has confirmed the duty of duty of Rs.8,69,005.20 on the ground that the goods imported by the appellants were declared stainless steel scrap of grade 304 whereas the majority of the goods were found stainless steel sheets and strips. It may be noted that out of total quantity of 19.691 MT, the goods to the tune of 14.540 MT were found to be of stainless steel sheets and strips. Accordingly .....

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..... t was to the tune of Rs.4,46,000/-. As such, he submits that though the goods are liable to confiscation on the ground of mis-declaration, the quantum of redemption fine fixed by the Commissioner may be reduced by taking into account the above facts.   3. After hearing the learned DR, we confirm the demand as not contested, the confiscation of the goods (stainless steel sheets and strips as .....

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