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TMI Blog2018 (2) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the goods conducted by the department. In such a situation, where the nature of the goods as imported, is not being contested by the importer, there may not be any requirement of getting the goods tested. Viewed in this light, the appellant cannot now argue that the goods were actually prime, or for that matter, that the goods have not been proved to be seconds by the department by way of test etc. - the goods held as seconds and duty liability thereon upheld. Redemption fine - penalty - Held that: - appellants have been fair in admitting before both the lower authorities that the goods are seconds. They have also conveyed that what has arrived is seconds because of mistake of despatch and they have only ordered for primary goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- was imposed under Section 112 (a) of the Act on the appellant. In appeal, Commissioner (Appeals) vide impugned order dt. 21.07.2009 reduced the redemption fine to ₹ 3 lakhs and penalty to ₹ 2.75 lakhs, however has upheld the remaining part of the order of original authority. Hence this appeal. 3. Today when the matter came up for hearing, on behalf of appellant, Ld. Counsel Shri M. Karthikeyan submits that there is no finding as to whether the goods were actually prime or seconds and that no testing of the goods was conducted by the Customs to ascertain their nature. He rely upon the ratio of the Tribunal's decision in Sabari Exim (P) Ltd. Vs CC Chennai - 2013 (295) ELT 458 (Tri.-Chennai). He also submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re it has been mentioned as 'Iron Steel Plates'. But the foreign supplier has sent the seconds . We find further that the appellants have not expressed any dispute with the duty liability by them. On the other hand, they have only requested for leniency in the matter of imposition of redemption fine and penalty. 6. In a situation, where importers themselves have admitted, not only before the adjudicating authority, but also before the lower appellate authority, that the imported goods are nothing but seconds, it also means that they are in agreement with the outcome of examination of the goods conducted by the department. In such a situation, where the nature of the goods as imported, is not being contested by the importer, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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