RISHAB HANDICRAFTS (INDIA), SHRI Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The appellant filed this appeal against the adjudication order passed by the Commissioner of Customs.

(2.) The brief facts of the case are that the appellant made import of copper scrap and declared as copper scrap of "Dream Grade as per ISRI". Show cause notice was issued to the appellant on the ground that the copper scrap, in question, was in fact of Birch Grade and not of Dream Grade. The adjudicating authority held that the scrap is of Birch Grade and on the ground of misdeclaration, the goods were confiscated and also enhanced the value of the scrap treating as Birch Grade. A personal penalty of Rs. 3 lakhs was imposed on the firm and Rs. 2.5 lakhs on the partners of the firm. The appellant filed an appeal and the Tribunal vide order dated 13 -6 -2001 remanded the matter to the adjudicating authority for de novo adjudication and the Commissioner confiscated the scrap and also imposed penalties on the ground of misdeclaration of goods.

(3.) The impugned order is passed in pursuance to the remand order passed by the Tribunal.