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TMI Blog2013 (5) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... ccasion to physically inspect the goods for his opinion. The goods imported shall fall into tariff entry 7208.4010 for the percentage and character described in technical report. Redemption fine - held that:- appellant has force for reduction in redemption fine since percentage of the character of the goods has been mentioned in technical report which is 10% to be re-rollable. Keeping this aspect in view we direct that redemption fine be reduced to Rs. 2 lakhs. So far as penalty is concerned, in view of classification issue involved, finding the declaration contrary to law and looking into modus operandi followed, penalty of Rs. 25,000/- is confirmed. - Appeal No. 592/2008 - 55698(PB) - Dated:- 22-2-2013 - Shri D.N. Panda and Shri Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as mis-declared, so also the valuation was depressed. When the goods were examined, it was found to be serviceable H.R. plates and those were bound to be classified under tariff entry 7208.4010. The imported goods being classifiable under the said entry, the valuation of Rs. 28/- per kg. adopted in adjudication remained undisputed. It was also submitted by learned D.R. that the appellant had no grievance before any other authority against Chartered Engineer s report as to the character of the goods for which assessable value was rightly enhanced. Therefore, adjudication should not be interfered. 4. We have heard both sides extensively since matter of classification is anxiety to both sides and having far reaching consequences. Main headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is unsafe to discard a technical report on the subject on the fiction of debatable/rivalry entry in the tariff. The appellant has not declared thickness or size of the goods in the bill of entry. Bill of Entry only says re-rollable plates. Therefore, there cannot be any divergent view from the technical view relied by Revenue who has occasion to physically inspect the goods for his opinion. 6. For the reasons aforesaid there cannot be dispute on classification. The goods imported shall fall into tariff entry 7208.4010 for the percentage and character described in technical report. 7. Lastly appellant s submission is that redemption fine was harsh and penalty was unreasonable. We looked into quantum thereof. We find that arguments le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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