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PJ/Case Laws/2011-12/1199

Mis-declaration of imported goods

 
CASES:-A.R METALLURGICAL PVT.LTD VS COMMISSIONER OF CUSTOM, TUTICORIN.
 
CITATION:-2011(268) E.L.T. 93 (TRI-Chennai).
 
ISSUE: -Mis – Declaration of Goods is liable for fine and penalty.
 
BRIEF FACT:- The appellant herein filled the two Bill of Entry dated 21-01-2003 for the import of heavy melting scrap. On examination it was found that11 container contained heavy  melting scrap and 9 container contained re-rollable scrap which was also in excess of quantity declared by the importer who agreed to pay the duty for the enhanced value of re- rollable scrap and for the actual quantity received which was in excess of the quantity declared . The total value of the re-rollable scrap was worked out at approximately Rs 13.87 lakhs and this scrap was confiscated under  the provision of Section 111(d) and 111(m) of the Custom Act, 1962 with an option for redemption of fine of Rs. 3 lakhs and penalty of Rs. 50000 was also imposed: hence this appeal   
 
APELLANT CONTENTION: - The learned counsel for the importer relies upon the decision of the Tribunal in Lloyd Steel Industries VS Commissioner of custom , Kandla-2007(207) E.L.T. 431 to support his contention that since, subsequent to the import, the entire quantity of scrap was melted and used in their factory for manufacture of Ingots,  the entire scrap was treated as heavy melting scrap.  
 
REASONING OF JUDGEMENT:- The Tribunal found that the heavy melting scrap and re-rollable scrap are recognized as the two different categories of scrap and no objection was raised  to the examination and finding that part of the consignment confirmed to the definition  of re-rollable scrap. Therefore confiscation was uphold. Having regard to the value of goods, the quantum of fine and penalty also does not require any interference and accordingly we uphold the same.
 
JUDGEMENT:-Impugned order upheld. Appeal rejected. 

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