UMA MERCANTILE PVT. LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) IN this appeal against Order -in -Original No. 100/98 dt. 2.6.1998, the Ld. Commissioner of Customs has held most of the impugned goods has not qualified as the bushelling scrap and therefore has confiscated the same, imposed fine of Rs. 2 lakhs and penalty of Rs. 50,000 and has held that duty is to be collected as applicable steel sheets as distinct from bushelling scrap.

(2.) HEARD Shri S. Murugappan, Ld. Advocate who submitted that the quantity involved is 124.740 MTs out of total quantity of 169.540 MTs imported under Bill of Entry No. 3808 dt. 21.1.1998 contained in 8 containers for which importers had declared the value of Singapore Dollars 240/MT and had claimed assessment under Customs Notification No. 203/92 on the basis of Advance Licence for melting scrap. He submits that the examination was conducted twice wherebv 44.8 MTs were held to be edge cuttings and therefore scrap. The remaining items concerned of scrap in the form of sheets in the following sizes in inches:

(3.) LD . Advocate submits that definition contained in Note 8(a) to Section XV is as follows: -