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TMI Blog2017 (3) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... eals against the impugned order for reduction of redemption fines and penalties. 2. The brief facts of the case are that the appellant imported certain consignments of scrap and declared the goods as Heavy Melting Scrap. The details of the goods are as under: Bill of Entry Declared Goods Goods found HMS Old & used pipes Re-Rollable HMS 2549352 dt.27.6.2013 156.720 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consignment. Randomly pipe lengths were measured in presence of Custom Officials, CHA representative and importer representative. Sampling method was considered in presence of Customs officials, CHA representative and importer representative as agreed. On apparent examination, measurement done as mentioned, taking into consideration size (irregular ends), thickness, length, viability, cost involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion fines and penalty are appropriate, therefore, I do not interfere with the impugned order and the same is upheld. 6. In Appeal No.C/157/2016, out of total declared HMS 177.420 MTS, old and used pipes were 120.980 MTS and Re-Rollable goods to the tune of 15.560 MTS and on that, redemption fine reduced to Rs. 2 lakh the penalty Rs. 1 lakh by the Commissioner (Appeals). As the whole of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipes, the Commissioner (Appeals) has reduced redemption fine to Rs. 2.50 lakhs and imposed penalty of Rs. 1 lakh respectively which are on the higher side. Therefore, I reduce redemption fine to Rs. 2 lakh and penalty to Rs. 50,000/-. 9. In appeal No.C/160/2016, in this case, the total quantity declared HMS 196.840 MTS whereas old and used pipes of 118.715 MTS and re-rollable scrap 19.785 MTS and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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