2015 (12) TMI 791

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..... he issue involved in both appeals being same, they were heard together and are being disposed by this common order. 2. Brief facts are as under: 2.1 The appellant filed bill of entry for import clearance of heavy melting scarp (HMS) declaring unit price of USD 370 per MTs and availed exemption in terms of notification No.12/2012-Cus dated 17.3.2012. During appraisement, the goods were assessed .....

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..... the time of hearing, learned Counsel appearing for appellant submitted that he is not disputing valuation or classification and the challenge in these appeals is confined to redemption fine and penalty imposed. He submitted that all the documents for import were in order. The quantity of metal after segregation is negligible and that these metals were intact as scrap with HMS. The appellant has a .....

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