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TMI Blog2008 (9) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... f facts of the case are that the appellants have imported a consignment of secondary/defective pre-painted mild steel HR/CR coils claiming exemption under Chapter Heading 7204 as scrap. The goods were examined and were found to contain 78.87 MT of secondary/defective pre-painted mild steel HR/CR coils and 63.37 MT of secondary/defective mild steel HR/CR coils both with width more than 6000 mm. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n option to redeem the same on payment of redemption fine of Rs. 5 Lakhs and a penalty of Rs. 1 lakh was imposed on the importer. 2. Ld. advocate for the appellants submitted that in this case there is no dispute regarding the rate of duty and valuation and the only allegation against the appellant is that the goods were imported at a non-specified port without pre-shipment certificate. He invite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could not have been sold as ferrous products. In view of this it was submitted that there was no violation in the import and the goods were not confiscable. He also invited attention to the decision of the Commissioner (Appeals) in respect of another consignment in their own case vide order-in-appeal No. 77(Gr.IV)/ 2008 (JNCH) dated 25-2-2008 wherein, similar consignment was held as scrap and imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal stage, the same cannot be done at the appeal stage. Further, I find from the bills of entry that the goods have been declared as secondary/defective MS pre-painted sheets in coils and nowhere they have been declared as scrap. Therefore, once the appellants have themselves declared the goods as defective sheets, he cannot claim it as scrap now. The decision cited in the case of Quick Car Wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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