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TMI Blog2012 (10) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods is correct – Held that:- It is a question of interpretation as to whether used and old pipes can be considered as heavy melting scrap or not and appellant has gone by the description in the invoice and the party from whom they have imported goods to give the description in the bill of entry. Therefore the charge of mis-declaration cannot be sustained – penalty reduced - C-238/2006 - A-273/KOL/2011 - Dated:- 13-9-2011 - S/Shri B.S.V. Murthy, Ashok Jindal, JJ. REPRESENTED BY : Shri N.K. Chowdhury, Advocate, for the Appellant. Shri A.K. Sharma, Dy. Commissioner, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. The appellant filed a bill of entry for clearance of 26.71 MT of heavy melting steel scrap. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it under CTH 7304 does not arise and CTH 7304 covers only new pipes. Further restriction about importation of used pipes as second hand goods does not apply to the subject goods since these are not second hand goods but scrap. Further he also submitted the chartered engineers certificate was not at all considered by the Commissioner (Appeals). 4. Ld. Authorised Representative submits that there was declaration of heavy melting scrap whereas imported goods were found to be pipes. He also submits that chartered engineer s certificate was produced after two months. Further at the original adjudicating stage appellants had waived show cause notice and personal hearing which amounts to acceptance of classification of goods and the examination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escription of the goods is correct. The reproduction and the description given above would show that besides mention of heavy melting scrap, what it consisted of is also given. Basically it is a question of interpretation as to whether used and old pipes can be considered as heavy melting scrap or not and appellant has gone by the description in the invoice and the party from whom they have imported goods to give the description in the bill of entry. Therefore the charge of mis-declaration cannot be sustained. 6. Having regard to the facts and circumstances and our analysis of the same, while we uphold the confiscation, in view of the nature of violation which becomes considerably a minor one. We consider that it is necessary to reduce th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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