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TMI Blog2018 (5) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... y declaring the description of the goods as 'Re-Rollable 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 line filed an application with the customs authorities for amendment of the IGM, praying that the description of the goods be changed from HMS to 'Re-Rollable Steel Scrap', as they have received a request from the importer i.e. the appellant that the goods imported against the said line were infact 'Re-Rollable Steel Scrap'. The appellant also addressed an application dated 08.04.2013 to the Revenue seeking amendment of the IGM. The reasons given for the same were that the goods imported against the said line ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 entry were Re-Rollable Steel Scrap, which admittedly invite the higher rate of duty. The appellant in their application making a request of amendment of IGM has clearly admitted that the mis-declaration were made by the foreign supplier at their behest and to save duty. The appellants have not contested the above facts given by the lower authorities. As such, we are of the view that inasmuch as the landed material is different than the goods described in the IGM, they are liable to confiscation and inasmuch as such mis-declaration had been made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had done this to evade payment of due customs duty; that they admit their mistake; and undertake never to commit such an act in future." ii. It is also on record that the request for amendment of IGM by the supplier on 12.03.2013 and subsequently by importer on 08.04.2013 was made in the wake of discovery on 12.03.2013 of an attempt to clear the re-rollable goods by mis-declaring the same in the IGM, bill of lading and bills of entry as heavy melting scrap. After the detection of the case involving another importer M/s Kuber Castings (P) ltd., Mandigobindgarh, a larger number of importers, whose goods were also manifested as heavy melting scrap in the IGM and who apprehended the imminent detection of the fraudulent evasion of duty b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad mis-declared the description of the goods as well as the quantity. It was found that the consignment was containing 87.848% MT of re-rollable material and only 15.502 MT of heavy melting scrap. Heavy melting scrap was valued at $ 400 P.MT whereas the re-rollable scrap was $ 450 P. MT. Thus 85 % of the imported material was detected as re-rollable scrap as against declared description of heavy melting scrap. Besides, an excess of 10.29 MT was also detected. The adjudicating authority has also given a finding that the importer was in the habit of committing offences invoking evasion of customs duty in similar cases in bills of entry no. 9076380 dated 19.01.2013 and bills of entry no. 9146205 dated 28.01.2013, redemption fine and penalty wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. PER: ANIL G. SHAKKARWAR 12. Heard on difference of opinion. 13. Heard learned AR for the Revenue. He has submitted that in Appeal No.C/60041 and C/60042/2013, the description in the bill of entry was re- rollable steel scrap but IGM has stated the description as Heavy Melting Scrap (HMS) and that the importer has admitted that on their behest the shipping line has given wrong declaration of the goods in the IGM. In respect of Appeal No.C/60043/2013, he has submitted that bill of entry mentioned the description as HMS whereas 87% found to be re-rollable scrap and mis-declaration has been established in this case. 14. Heard learned Counsel for the appellant. He submitted that in respect of Appeal No.C/60041 and C/60042/2013, they had f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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