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Present for the Appellant: Shri S.Vasudevan, Advocate Present for the Respondent: Shri V.P.Batra, DR Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr.Manmohan Singh, Technical Member PER: D.N.PANDA The appellant imported goods declaring to be Miscellaneous Nickel Copper Scrap Depth with code mark ISRI classifying such goods under SH-75030010 instead of declaring the same to fall to under SH- 81110220. Revenue proceeded to adjudicate the matter levying duty and redemption fine of Rs.7.00 lakhs as well as penalty of Rs.10.00 lakhs on the appellant holding that 41.86 MTs of Metals imported was composed of Nickel 11%, Copper 18% and Manganese 67% i.e. waste an scrap of Manganese base alloy valued at Rs.65,55,640/- which was classifiable under SH-81110020. It was found that the goods were misdeclared as to description and value.

(iv) They knowingfully mis-declared the subject import goods declaring it as Miscellaneous Nickel Copper Scrap Depth as per ISRI Code Word and claimed its classification under Chapter sub heading No.75030010 instead of Chapter sub heading 811110020, which fails under the Restricted category.
(v) Inspite of knowing the Chemistry of the subject import goods they attempted to get it cleared, contrary to the restriction imposed under the Foreign Trade Policy.

6. Ld. Adjudicating Authority was of clear view as stated in para 8.2 of the order that there was mis-declaration of description of the goods made in violation of Exim policy and the goods were imported without licence. In para 20 of the adjudication order, ld. Ld. Adjudicating Authority examined the provisions of Foreign Trade Policy and finally opined that violation of Foreign Trade Policy being made by Appellant and the goods were made liable for confiscation as restricted.