ALLIANZ STEEL LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE brief facts of the case are that the appellants had imported 198.41 M.Ts of Steel Metal Scrap and claimed clearance by classifying the same under Chapter Heading 7204.4900 of the Customs Tariff Act, 1975. On examination it was found that the cargo consisted of 35% of Re -Reliable Scrap and not heavy material scrap as declared by them. Since re -reliable scrap was chargeable to custom duty at the rate of 5% unlike the steel metal scrap which is exempted from duty, entire goods werer seized for mis -declaration and fine and penalty were imposed by the lower appellate authority who confiscated these goods. It is against this imposition of fine and penalty that the appellants have come up in appeal.

(2.) NONE appeared for the appellants. I, therefore, heard the learned S.D.R. and perused the records.

(3.) THE learned S.D.R. submitted that the Commissioner in his order -in -original has given a clear finding that the steel metal scrap was used for concealment of re -rollable scrap and in view of this entire scrap was liable to confiscation.