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TMI Blog2018 (1) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... . - C/60041-60043/2013-DB - IO/C/39-41/2017-CU[DB] - Dated:- 31-10-2017 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri. Sudhir Malhotra, Advocate- for the appellant Shri. Satyapal, AR- for the respondent ORDER Per: Archana Wadhwa All the three appeals are being disposed of by a common order, as the issue involved in all of them is identical. 2. As per the facts on record, the appellants are importer of waste and scrap. They filed bill of entry declaring the description of the goods as Steel Scrap', which was the correct description. However, in the IGM filed by the shipping line, the goods were described as heavy melting scrap. 3. It is seen that the shipping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lared in the IGM, bill of lading etc. It is only after detection of the case of the appellant/ as also many other importers of Mandi Gobindgarh made such request for substitution of HMS in the IGM to Re-Rollable Steel Scrap'. As such, he observed that such mis-declaration, on the basis of the importer and inasmuch as the goods landed in the Customs area was different than the IGM, the same are confiscable and the importers are liable to penalty. Accordingly, he rejected the appeals. 6. On hearing, the Ld. Counsel Sh. Sudhir Malhotra, appearing for the appellant and the Ld. DR Sh. Satyapal, appearing for the Revenue, we note that the description of the goods in IGM was heavy melting scrap whereas, the goods declared in the bill of ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the above appeals, the adjudicating authority as well as the first appellate authority have given concurrent findings that the importer M/s S.M Steel Traders has admitted that the misdeclaration in the IGM and the overseas supplier documents was made at their behest, In this regard, para 10 of the order-in-original is reproduced below. The importer of the said consignment, M/s S.M. Steel Traders, MGG have un-ambiguously admitted that it is they who had advised their overseas supplier M/S Global Metals WLL., Adliya Behrain to declare the impugned goods as HMS, instead of Rolling scrap in the shipping documents; that they had done this to evade payment of due customs duty; that they admit their mistake; and undertake never to commit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty rate of re-rollable scrap was 6% higher than heavy melting scrap at that time) and mis-declaration of quantity, I hold that the amount of redemption fine and penalty as imposed by the original adjudicating authority are fair and reasonable and the same has been rightly upheld by the first appellate authority. I therefore have seeds no need to interfere in the order of the first appellate authority. (II) In Appeal No.60043/2013: (i) In this appeal, in bills of entry no.9145739 dated 28.01.2013, the importer had declared 93.060 MT heavy melting scrap. However, the examination of the goods revealed that the importer had mis-declared the description of the goods as well as the quantity. It was found that the consignment was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Whether in view of high sea purchase and declaration in bills of entry, in all these appeals redemption fine and penalty should be reduced to 10% of the fine and penalties imposed by original adjudicating authority in each case, as held by the Hon'ble Member (Judicial) Or Whether the amount of redemption fine and penalty imposed by the original adjudicating authority and upheld by the first appellate authority warrant no interference, in view of the admitted abetment by the importer and excess goods detected in appeals no.C/6C041/2013-CU(DB) and C/60042/2013 and gross mis-declaration of 85% of the goods and excess goods detected in appeal no.C/60043/2013. Devender Singh Member (Technical) Archana Wadhwa Member ..... X X X X Extracts X X X X X X X X Extracts X X X X
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