2012 (7) TMI 477

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..... st for mutilation of the same - no justifiable reasons for confiscation of the imported consignment or for imposition of penalty upon the appellant - same is accordingly set aside and appeal is allowed - Customs Appeal No. 520 of 2011(SM) - Final Order No. A/710/2012-SM(BR)(PB) - Dated:- 1-6-2012 - Ms. Archana Wadhwa, J. Present for the Appellants - Shri Vikrant Kakria, Adv. Present .....

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..... s out to the tune of Rs.6,46,734/- was paid by them on 01.06.10. 4. The said consignment was examined and as per the report of the Chartered Engineer (CE), based upon eye estimation, the rerollable scrap was found to be around 172 MT. The appellant accepted that the said consignment contain rerollable materials and accordingly paid the differential duties also. 5. On the above basis, proce .....

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..... pon the description of the goods in the invoices as also in the packing list and based upon the certificate issued by the supplier. It is seen that vide their letter dtd. 11.06.10 addressed to Addl. Commissioner, Customs, Ludhiana, the appellant made a request that the goods be cleared after mutilation in as much as they have to use the same as melting scrap only. The said request was not accepted .....

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