2017 (9) TMI 1715

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..... n these circumstances, the declaration of the goods by the appellant is correct and therefore, no differential duty be demanded from the appellant. Moreover, as the goods are scrap, therefore, neither goods are liable for confiscation nor any penalty is warranted. Appeal allowed - decided in favor of appellant. - C/84/2012-CU(SM) - Final Order No. A/71089/2017-SM(BR) - Dated:- 12-9-2017 - .....

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..... goods held liable for confiscation and penalty was also imposed. Aggrieved from the said order, the appellant is before me. 3. Heard the learned Counsel for the appellant, who submits that in this case the adjudicating authority has admittedly held that goods on examination were found to be scrap as well as old and used pipes having length more than 5 ft., in these circumstances, the impugned .....

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