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2. The appellant also imported a consignment of lead scrap and ingots from the same overseas suppliers. No bill of entry was however filed in respect of this consignment but the goods were lying in the customs control only. The officers of DRI recovered from the Bank through which the documents were being negotiated. When the actual weighment of the goods contained in the consignment of lead scrap was done it was revealed that the weight of the consignment was 27.300 MTs whereas the invoices had shown only 20MTs. The scrap consisted of cut pieces of uniform size of compressed lead pipes, lead ingots and lead ingots with luster. The samples of the consignments were tested and the consignment turned out to be the one that could be imported under a specific licence. What was allowed to be imported without a licence was lead scrap with ISRI code specifications. Since the consignment was out site such specifications they were held to be imported without an import licence. The Commissioner while adjudicating the case enhanced the value to LME prices, confiscated the goods on the ground that the appellant failed to produce a valid import licence. He also imposed a penalty of Rs. 2,00,000/- on the appellant company under Section 112(a) of the Customs Act, 1962. The present appeal is filed against this order of the Commissioner.