Appellant's Mis-Declaration of Imported Goods Upheld; Duty Demand Stands, But Redemption Fine and Penalty Reduced.

Classification of imported goods - the appellant accepted the mis-declaration in writing. If the pipes and profiles were indeed old, the appellant could have, instead of accepting a mis-declaration, requested for mutilation of these goods as per Section 24 so that they can no longer be used as pipes or profiles but need to be used as scrap only. However, the appellant made a request for spot adjudication accepting the mis-declaration and the order was passed accordingly. The appellant cannot now say that although they wanted a spot adjudication, the department should have still issued a Show Cause Notice. Therefore, the demand of duty in the adjudication order. - The quantum of redemption fine and penalty reduced. - AT .....

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