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TMI Blog2007 (1) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... l Order No. 93/2007, - Dated:- 23-1-2007 - [Order per: P.G. Chacko, Member (J)]. - The respondents had imported 80.11 MTs of what was declared as "non-alloy steel melting scrap" and valued by them at Rs.3,99,346/- @ US$ 110 per MT. The Bill of Entry which was filed for clearing the goods claimed the benefit of Customs Notification No. 20/99. Upon examination of the goods, it appeared to the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act with option for redemption against payment of a fine of Rs.4.7 lakhs. A penalty. of Rs.47,000/- was also imposed on the importer under Section 112 of the Act. Against the decision of the original authority, the party preferred appeal to the Commissioner (Appeals). Before the appellate authority, apart from challenging the order of the lower authority on various grounds, the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 4-7-2000 passed in the present appeal. According to ld. SDR, the party, obviously, has no intention to take the benefit of the impugned order and, therefore, they must be held liable for penalty under Section 112 of the Customs Act. It is the argument of ld. SDR that the respondents cannot exonerate themselves from the consequences of misdeclaration by simply abandoning the goods. In this conne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Commissioner (Appeals) who, in the impugned order, allowed mutilation of the goods under Section 24 with a further direction that, upon such mutilation, the goods be allowed to be cleared as 'waste and scrap' with the benefit of the Notification. Now that the benefit of mutilation stands declined, the direction of the lower appellate authority for permitting clearance of the goods as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sider and decide on the question whether they are liable for a penalty under Section 112(a) of the Customs Act for misdeclaration of description and value of the goods and, if so, to what extent. Accordingly, after setting aside the order of mutilation, we direct the lower appellate authority to decide on the aforesaid issue and pass a speaking order after giving the party a reason able opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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