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TMI Blog2018 (8) TMI 1833X X X X Extracts X X X X X X X X Extracts X X X X ..... cer himself and there is virtually no evidence of any expert person to establish it beyond doubt that the goods were not Heavy Melting Scrap but re-rollable scrap. The appellant have explained that so called re-rollable scrap was old used and defective materials which were imported for the purposes of utilization in furnace, as Heavy Melting Scrap - the value was enhanced by referring to NIDB data ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the excess found goods, we reduce the redemption fine to ₹ 1 lakh and penalty to ₹ 50,000/-. Appeal allowed in part. - C/50881/2015-CU(DB) - Final Order No. C/A/72068/2018-CU(DB) - Dated:- 3-8-2018 - Ms. Archana Wadhwa, Member (J) and Shri Anil G. Shakkarwar, Member (T) Shri Mohd. Faraz Anees, Advocate, for the Appellant. Shri Mohd. Altaf, Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue, confirming the differential duty, confiscating goods as also imposing penalties. 3. After hearing both the sides, we find that allegations and findings that the consignment partially consisted re-rollable scrap are based upon the visual examination of the goods by the Customs Officer himself and there is virtually no evidence of any expert person to establish it beyond doubt that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t clear that the said excess goods would be cleared by the appellant on payment of duty leviable thereon by adopting the declared value. 5. As regards the redemption fine and penalty imposed upon the appellant, we find that Commissioner has confiscated the entire consignment on the findings of undervaluation with an option to the appellant to redeem the same on payment of redemption f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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