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TMI Blog2022 (11) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent ORDER This appeal is directed against impugned Order-In-Appeal passed by Commissioner (Appeals), Kandla whereby, redemption fine of Rs.6 lacs and a penalty of Rs.2 lacs was imposed upon the appellant on the alleged charge of misdeclaration of goods in as much as the appellant have declared the goods as Aluminium Extrusion Scrap (Tread) as against Aluminium Tread grade (Aluminium shee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant submits that the appellant have submitted a letter to the assessing authority for clearance of the goods considering that they need the material for melting purpose. He submits that though the appellant have paid the duty as claimed by the department but the fact remains the goods were not Aluminium Tread Grade whereas, the same is Aluminium Scrap therefore, the goods ought not to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LT 582 (Tri. Bang.) * Radhey Shyam Ratanlal Vs. Commissioner of Customs, Mumbai - 2000 (121) ELT 638 (Tri.) * S.K. Bose Vs. Collector of Customs, New Delhi - 1997 (96) ELT 686 (Tri. ) * Chander J. Obhrai Vs. Commissioner of Cus. (Exports), Mumbai - 2009 (233) ELT 112 (Tri. Mum.) 03. Shri Vijay G. Iyengar, learned Superintendent (AR) reiterates the finding of the impugned order. 04. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Supdt. (DE) & AC (DE) in presence of representative of CHA Shri Amit. The goods declared as aluminium extrusions scrap (tread) as per ISRI. On verification the goods found as Aluminium Tread Grade and attached Panel board is of Aluminium Sheet. Checked the description. Verified that no other item/explosives/war material found mixed with the lot. Weight found as 27.790 MTs. as per weigh bridge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llenged. However, considering the prima facie view about the goods and in the facts and circumstances of the present case, we are of the view that the redemption fine and penalty imposed by the lower authorities are very excessive and the same deserves to be reduced. Accordingly, we reduce the redemption fine from Rs.6 lacs to Rs.1 lac and penalty is reduced from Rs.2 lacs to Rs.35,000. 05. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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