9911796707
TMI Blog2018 (6) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... or the contemporaneous value was provided - Held that:- The appellants have declared the goods in accordance with the pre-shipment report and the description appearing in the supplier’s invoice, the charge of mis-declaration was made only after 100% examination of the goods. However, the vital documents i.e. examination report was not provided to the appellants as submitted by them. Moreover, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/2005, 918696 dated 18/07/2005 and 901056 dated 27/06/2005 declaring the goods as Rolling Scrap of Metal classified the same under Customs Tariff Heading 721090, 72042110 and 72109090 respectively. The goods were imported in seven containers having a total weight of 160.88 MT. the goods were supplied by M/s.Salmar International Group Gen. Trading, Basement, Kuwait. The importer declared a unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly, the adjudicating authority has rejected the value declared, i.e. US $ 250/- per MT and assessed the same at US $ 322/- per MT. The impugned goods valued at ₹ 22,68,987/- were confiscated under Section 111 (d) and 111 (m) of the Customs Act, 1962 and redemption fine of ₹ 6.00 lakhs was imposed. Total duty of ₹ 9,16,489/- along with interest was demanded and a penalty of & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, we find that the appellants have declared the goods in accordance with the pre-shipment report and the description appearing in the supplier s invoice, the charge of mis-declaration was made only after 100% examination of the goods. However, the vital documents i.e. examination report was not provided to the appellants as submitted by them. Moreover, the Bills of Entry, if any, relied upon for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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