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TMI Blog2020 (1) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... he above said panchnama, we have no hesitation in holding that the goods imported goods were not shredded aluminium scrap as declared by the appellants. We agree with the findings recorded by the Commissioner that imported goods have been misdeclared in terms of description and hence are liable for confiscation under Section 111 (d) and (m) of the Customs Act, 1962 - the order of Commissioner confiscating the goods is upheld and goods allowed to be redeemed on the payment of redemption fine - Looking into the total assessable value declared, i.e. ₹ 41,89,569.89/- by the appellants, the redemption fine of ₹ 7,00,000/- is not found to be excessive and is upheld. Penalty - HELD THAT:- For the act of omission and commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a penalty of ₹ 3,00,000/- 9Rs Three Lakhs only) on M/s Sangli Aluminium Extrusions Pvt Ltd. Under Section 112(a) of the Customs Act, 1962. 2.1 Appellants had filed B/E No 777352 dated 09.02.2009 for clearance of goods declared as Shredded Aluminium 6063 Extrusion Scrap Tread , at the declared assessable value of ₹ 41,89,750/-. On the basis of specific intelligence that appellants have misdeclared the goods, the consignment was examined 100%. On examination the goods were found to be cylindrical and oval pieces of Aluminium alloy; thickness varied from 2 inches to 2.5 feet and the diameter from 6 inches to 1 feet. As against declaration of shredded Aluminium scrap the goods found appeared to be remnant ends o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y had procured the goods on High Sea Sales from National Block Mumbai and filed the Bill of Entry declaring the goods to be Shredded Aluminium 6063 Extrusion Scrap Thread . There was no restriction as to size, length, width, height and weight for imported scrap. The items imported are not of uniform size and also not serviceable or usable as prime material. The goods were on their request examined by Best Mulyankan Consultants, Chartered Engineer. Imported goods being worn out and torn pieces are scrap. This have arisen out of mechanical working on metals; In Word Phrases of Excise and Customs scrap and waste is described as defective ingots unless otherwise shown as serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he redemption fine and penalty imposed also are not excessive. 4.1 We have considered the impugned order with the submissions made in appeal and during the course of arguments. 4.2 There is no dispute in the present case that the imported goods are waste and scrap. The dispute is in the nature of scarp. Whether the goods satisfy to the description Shredded Aluminium 6063 Extrusion Scrap Tread as declared by the appellants. We have perused the panchnama dated 19.02.2009, wherein the goods have been described as The cargo was mainly consisted of oval and cylindrical pieces of aluminium alloy. The thickness of the said pieces varied from approximately 2 to 21/4 (feet) and the diameter varied from 6 (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orces. CASTINGS:- Casting is a manufacturing process by which a liquid material is usually poured into a mold, which contains a hollow cavity of the desired shape, and then allowed to solidify. The solidified part is also known as a casting, which is ejected or broken out of the mold to complete the process. 14. From the above definitions, I find that the end product of metallurgical process are goods having definite shape, size, cross section etc. On examination the goods were found to be cylindrical and oval pieces of different size. Therefore, the goods cannot be considered as Extrusion, Forgings and Castings. They therefore do not fall in the category TREAD as declared by the importer in the Bill of E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine of ₹ 7,00,000/- (Rupees Seven Lakhs only) to be excessive and uphold the same. 4.5 The decisions referred to by the appellant counsel are in case of bear can scrap . The only issue that was being considered was mis-declaration of ISRI specification. In case of Alex Cables, tribunal has upheld the confiscation and reduced the penalty imposed. In case of Hiren Aluminium Ltd and Varun Aluminium Industries, it was held that ISRI Circular was only a guideline for the traders and different type of scraps are mentioned only for the purpose of trade and variation at the option of the buyer and seller. However, now after the amendment of the Tariff, these descriptions as per the ISRI Circular have been made the part of Tar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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