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TMI Blog2017 (9) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are considered as an independent import not connected with the claim of export from India, the findings of the adjudicating authority merits approval - confiscation upheld - appeal dismissed - decided against appellant. - C/00311/2006 - Final Order No. 41097/2017 - Dated:- 21-6-2017 - Smt. Sulekha Beevi C.S., Judicial Member and Shri V. Padmanabhan, Technical Member For the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out this, the importers stated vide their letters dated 31.05.06 and 19.06.06 that the subject goods were exported by their sister concern M/s. Arihant Recycling Corporation, a 100% EOU. The goods were exported to M/s. Winner Global Metal SDN BHD, Malaysia, who is the supplier of the goods imported under the subject B/E. The importers have further informed that, during the transit period of the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner upheld the misdeclaration in the description and the failure to produce the mandatory Pre-shipment Inspection Certificate by the assessee, He reassessed the value of the goods on the basis of the prevalent price of copper scrap - Candy around the time of shipment. Accordingly, he ordered payment of Customs duty at the enhanced value and imposed redemption fine and penalty. He also passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order. 8. We have considered the records of the case and arguments advanced. From the records, we find that the impugned goods have been imported and Bill of Entry filed without making any reference to the fact that the same goods were exported by a sister concern of the importer. In spite of the fact that the one-time seal of the Chennai Customs was found in the container, the claim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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