9911796707
TMI Blog2018 (1) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... h seal seller, are not mis-declared and hence not liable to confiscation and no penalty is imposable, as held by Member (J)? Matter referred to Third Member. - C/60038-60040/2013-DB - IO/C/42-44/2017-CU[DB] - Dated:- 12-12-2017 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri Sudhir Malhotra, Advocate for the Appellant(s) Shri V.K. Tehran, A.R. for the Respondent(s) ORDER Per: Archana Wadhwa All the three appeal are arising out of the same impugned order passed by the Commissioner (Appeals) and as such, are being disposed of by a common order. 2. As per facts on record, the appellant imported Heavy Melting Scrap and filed three bills of entry. Such scrap was purcha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e description of the goods in the said documents. In such a scenario, to impose redemption fine and penalty, is not justified. 5. However, the Commissioner (Appeals) did not find favour with the above contention of the appellant and rejected their appeal. 6. After hearing both the sides duly represented by Shri Sudhir Malhotra, Id. Advocate for the appellants and Shri V.K. Tehran for the Revenue, we note that admittedly the consignment was purchased by the appellant on high see sale basis and all the documents describe the goods as Heavy Melting scrap. The appellant have placed on record the invoices, packing list as also the pre-shipment inspection certificate issued by Geo Chem as also the bill of lading, describing the goods as Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thing other than Heavy Melting scrap thus, justifying confiscation of the same. 8. In view of the foregoing, we find no merit in the Revenue's stand and accordingly set-aside the impugned orders and allow all the three appeals. (Order dictated and pronounced in the court) Devender Singh Member (Technical) Archana Wadhwa Member (Judicial) Per: Devender Singh 9. Having gone through the draft order of Hon'ble Member (Judicial), I write separate order. 10. In all three appeals, the declared quantity of the HMS and actual quantity found on examination are summarized as under: S. No. Appeal No. Declared quantity On examination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or personal hearing. As the goods have been mis-declared in respect of their description which has a direct bearing on the rate of duty and value, the same are correctly held liable for confiscation under Section 111 (m) of the Customs Act, 1962. I also find that considering the revised assessable value of the goods and differential duty, redemption fine in these cases is on the higher side, the same is therefore reduced to ₹ 1.50 lakh in each appeal. The Tribunal decision in view of Kuber Casting Pvt.Ltd. - 2016 (339) ELT 264 (Tri.-Chan) is a Single Member decision and in the said decision the goods were held not liable to confiscation on the ground that the appellant had used the goods as heavy melting scrap and there was no c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
