9911796707
TMI Blog2024 (4) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by them is for 10,000 kgs., whereas, the goods in question were weighted at 9388 kgs.. Reading together all these documents, I find that enough evidence has been provided by the Appellant to the effect that these are not procured illegally from Nepal, but are legally procured goods. Therefore, I set aside the confiscation order and the redemption fine of Rs.50,000/- imposed on the scrap valued at Rs.2,16,180/-. The Revenue is directed to release the plastic scrap to the Appellant forthwith. So far as the penalty of Rs.14,854/- imposed on Shri Bindeshwari Poddar is concerned, I find that in respect of plastic scrap, there is no case made out against the Appellant. However, in case of plastic granules, the Appellant though initially has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter due process, the lower authorities confirmed the demand. Towards the seized scrap valued at Rs.2,16,180/-, the Adjudicating authority imposed redemption fine of Rs.50,000/-. Towards seized plastic granules, weighing 2323 Kgs., valued at Rs.1,16,150/-, he imposed redemption fine of Rs.20,000/-. He also confiscated the vehicle valued at Rs.7,50,000/- and gave an option to the owner to redeem the same on payment of redemption fine of Rs.1,30,000/-. The vehicle owner Shri Abhay Kumar was imposed with a penalty of Rs.20,000/-. The present Appellant Shri Bindeshwari Poddar was imposed with a penalty of Rs.14,854/-. The owner of the vehicle has not preferred any Appeal. 2. The Ld.Counsel appearing on behalf of the Appellant Shri Bindeshwari P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he justifies the orders passed by the lower authorities. 7. Heard both sides and perused the Appeal papers and other documentary evidences placed before me. 8. Coming to the seized granules weighing 2323 kgs. valued at Rs.1,16,150/-, the Appellant is not disputing the order passed by the Adjudicating authority. They are ready to pay the redemption fine of Rs.20,000/- towards the same. I direct them to pay the applicable Customs duty along with interest so as to close this issue. 9. In respect of the plastic scrap seized valued at Rs.2,16,180/-, I find that the documentary evidence clarifies that the Appellant had imported the 11,000 kgs. on 15.06.2016 vide Bill of Entry No.5638434, which is also affirmed by the Asstt. Commissioner and the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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