2015 (12) TMI 859

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..... Srivastava, Authorised Representative ORDER Per: P.K. Das Common issue is involved in these appeals, and therefore, both are taken up together for disposal. 2. The relevant facts of the case, in brief, are that the appellants filed two Bills of entry both dated 22.08.2007 for imported consignment comprising of Heavy Melting Scrap, Copper Scrap, and Aluminum Scrap etc. It was found that there w .....

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..... s. 3. Heard both sides and perused the case records. 4. The learned Counsel for the appellants fairly submits that they have not filed appeals before the Tribunal against the confiscation of empty cartridge. He submits that there is no concealment of the goods, and therefore, Section 119 of Customs Act cannot be involved. He further submits that the Adjudicating Authority had imposed the redempt .....

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