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TMI Blog2018 (2) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... holding by the department that 142 MT is re-rollable material and the appellant was ready to pay differential customs duty on the said material. As the said fact is on record that the classification of the goods question as re-rollable material has not been disputed before clearance, in that circumstance, the appellant can not agitate the same at this stage. Redemption fine - penalty - Held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 2. The brief facts of the case are that the appellant imported one consignment of scrap declaring the goods as heavy melting scrap ISRI code 200-206 falling Chapter 72044900 in respect of 12 containers. The goods were examined and on second check, it was found that out of total consignment, 142 MT Re-rollable material in the form of girder, moon cuts, cut pieces of plated, which comprised 45 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the appellant is disputing the classification goods on the ground that there is no examination report available on record to say that 142 MT of re-rollable material. Therefore, the goods are only heavy melting scrap and no differential duty can be demanded and no redemption fine and penalty can be imposed on the appellant. He also submits that pre-shipment certificate is also enclosed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record that the classification of the goods question as re-rollable material has not been disputed before clearance, in that circumstance, the appellant can not agitate the same at this stage. Therefore, we do not find any merit in the augment advanced by the learned Counsel for the appellant. In these circumstances, we do not find any infirmity in the impugned order classifying the goods as re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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