2016 (2) TMI 981

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..... The appellant is in appeal against the impugned order for imposing redemption fine and penalty on them. 1. The fact of the case are that the appellant imported one consignment declaring goods as heavy melting scrap. The goods were examined and found that 40% of the goods are re-rollable scrap and 60% of the goods found heavy melting scrap. It was also found that the weight of the consignme .....

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..... ultimately used by the appellant for melting in their own furnace. The certificate of origin also shows as those goods are heavy melting scrap. In that circumstance, the redemption fine and penalty is not imposable on the appellant. He further submits that it was the mistake of supplier showing less weight instead of the actual weight found of the consignment at the time of examination and there .....

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..... to the declared weight, therefore, the goods are rightly held liable for confiscation by the lower authorities. Therefore, I do agree with the impugned order that on account of excess weight, the goods are liable for confiscation. As the goods impugned are not restricted goods therefore, they can be released on payment of redemption fine and penalty. Further, I find that the redemption fine and pe .....

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