9911796707
TMI Blog2006 (10) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... . AKR/CC/ICD/TKD/31 and 32/03 dated 30th June, 2003 passed by the Commissioner of Customs, ICD, Tuglakhabad, New Delhi. 2.By the impugned order the Tribunal has dismissed the first appeal filed amongst others, by the appellant against the Order-in-Original dated 30th June, 2003. 3.The facts in brief are that the Appellant was found to be illegally importing Tin, Nickel and Zinc by concealing these metals in consignments declared as of Aluminium scrap. Excess quantities of Aluminium scrap and import of Copper scrap in place of Aluminium scrap was also there. In respect of 17 container loads, the Appellant had filed Bills of Entry. Part of the goods i.e. 23 container load consigned to the Appellant had reached ICD, Tukhlakabad and these g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not participate in the process of weighment and examination of the goods in the containers which revealed gross mis-declaration of weight and description of goods, the declaration made in the Bills of Entry and invoices filed by the Appellant and also the documents filed by the Shipping Line. As opposed to declared quantities of 357.226 MTs and 99.199 MTS respectively of Aluminium scrap and Copper scrap in the 40 containers, the examination of the goods revealed 365.89 MTs of Alumininum scrap and 300.652 MTs of Copper scrap apart from 40MTs of prime quality Tin and 42 MTs of prime quality Nickel. These primary metals were not at all declared by the Appellant. 6.Pertinently the appellant had also filed an application before the Settleme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal passed by the Commissioner of Customs. 10.The extent and nature of investigation carried out and information and evidence gathered by the authorities in this case is substantial. M/s. Gaurav Exim Private Limited has also filed Customs Case No. 3/2006 which has been heard by us along with the present appeal. We have rejected the said appeal by our order of even date since no substantial question of law is shown to have arisen in that appeal. The Order-in-Original passed by the Commissioner of Customs forms a part of the record in Customs Act Case No. 3/2006 filed by Gaurav Exim Private Limited which is a common order dealing with, inter alia, the appellant as well. We have perused the said order and find that the same is well reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation that the goods were wrongly sent. The examination of the consignments fully establishes that huge quantities of undeclared prime metal were being concealed in the consignments declared as scrap. We are accordingly, of the opinion that order of confiscation and imposition of penalty passed against M/s. Suren International Ltd., and M/s. Gaurav Exim are fully justified. We also do not find any justification to interfere with the quantum of redemption fines and penalties imposed as they cannot be considered disproportionate or excessive, given the value of the offending goods, premeditated nature of the offence, and the amount of duty sought to be evaded? 12.We find ourselves in agreement with the aforesaid conclusion of the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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