2021 (5) TMI 905

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..... e appellant was having any knowledge of the description of the goods that they are not heavy melting scrap and are re-rollable scrap. In this circumstance, although the goods are liable for confiscation as they were not found as declared but redemption fine imposed is on higher side, accordingly the same is reduced to ₹ 40,000/- and penalty is also reduced to ₹ 10,000/-. Appeal allo .....

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..... t paid the differential duty. A redemption fine of ₹ 3,00,000/- was imposed initially and a penalty of ₹ 1,00,000/- was also imposed. The appellant on payment of these amounts, cleared their goods and filed an appeal before the ld. Commissioner (Appeals) who reduced the redemption fine to the tune of ₹ 2,00,000/- but maintained the penalty imposed on the appellant. Against the sa .....

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..... nowledge of the description of the goods that they are not heavy melting scrap and are re-rollable scrap. In this circumstance, although the goods are liable for confiscation as they were not found as declared but redemption fine imposed is on higher side, accordingly the same is reduced to ₹ 40,000/- and penalty is also reduced to ₹ 10,000/-. 7. With these terms, the appeal is disp .....

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