9911796707
TMI Blog2017 (10) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... encies for the clearance of 176.015 MTs and 321.32 MTs respectively of goods declared as heavy melting scrap classifiable under Heading 7204 claiming the benefit of the Notification No.21/2002 Sl. No.200 applicable for melting scrap on execution of end use undertaking for the production of end use certificate. In respect of one Bill of Entry dated 19.10.2005, on examination of the goods it appeared that in one of the containers 70% of the goods were prime quality steel rods of length 510 cm and diameter 40 mm and the remaining 30% of the goods were of the same diameter and of length 170 cm. The goods of the other container on examiner were found to be prime quality steel rods to the extent of 60% with length 510 cm and diameter of 40 mm. 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however the case was remanded to the Commissioner for the limited purpose of considering whether the appellant was entitled to the benefit of the proviso to sub-section (2) of Section 120 of the Customs Act, 1962. It was held that if the appellant is entitled to such benefit, the confiscation will be confined only to the goods of prime quality and the quantification will be accordingly done, on that basis and redemption fine and penalty determined. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the legal position. He further submitted that the appellant imported heavy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reduced the quantum of fine from Rs. 5,00,000/- to Rs. 3,75,000/- and penalty from Rs. 2,00,000/- to Rs. 1,50,000/-. Here it is pertinent to reproduce the relevant paragraph 13 of the impugned order wherein the Commissioner (A) has observed as under: "13. The invoices, bills of lading and pre-shipment inspection certificates show the goods as heavy melting steel scrap . Since there is no contrary evidence, I am inclined to give the benefit of doubt to the importer and hold that the importer had no knowledge or reason to believe that the imported consignment included any smuggled goods. Further, in terms of Section 120(2), the whole of the goods will become liable for confiscation only when smuggled goods cannot be separated from other goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
