BABURAM PREMCHAND Vs. COMMR. OF C. EX.

JUDGEMENT

(1.) The present Appeal is filed against the final order No.40487/2017 dated 08.03.2017 in C/237/2008-DB passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

(2.) The brief facts leading to the present case are that the petitioner is a partnership firm engaged in import and trading of various tin coils including secondary and defective tin free sheets used in various industrial production. During the course of their business, on the basis of the information received, the officers of DRI (Directorate of Revenue Intelligence) searched the factory premises of the appellant on 22.06.2002 and on verification of stock available in the factory premises, tin coils/sheets totally weighing 68.400 MTs were found.

(3.) On enquiry, partner of the appellant firm has stated that the goods were part of their earlier consignment of 100 MTs of tin coils, when they have imported the same in consignment of total 167 MTs of secondary/defective TFS coils vide Bill of Entry No.011630 dated 27.05.2002, Bill of Entry No.011612 dated 27.05.2002 and Bill of Entry No.38969 dated 16.04.2002. The said goods weighing 68.400 MTs of tin sheets/coils were seized for further action under Customs Act, 1962.