C.N.B. Nair, Member (T) - (1.)THESE appeals are directed against duty demand, confiscation and penalties imposed under adjudication order dated 19.9.2003 of the Commissioner of Customs, Calcutta.
(2.)THE brief facts of the case are that 180 consignments of brass scrap/dross and copper scrap were imported by the appellant at Calcutta Port during the period 1984 to 1988. Out of these, 173 consignments were assessed to duty and cleared by the customers. When 7 consignments were pending clearance, on 19th September 1988, Directorate of Revenue Intelligence carried out search action in the premises of the appellant and others. This led to issuance of Show -cause Notice dated 15.3.89 alleging that appellant had mis -declared the description/weight/value of the goods under import and there was large evasion of duty. The appellant resisted the allegations; but the charges were upheld in the order passed by the Commissioner of Customs dated 19.9.2003 and duty demand of about Rs. 2.7 crores was confirmed along with penalties on the appellants. When the matter came in appeal before this Tribunal, it confirmed a part of the duty demand and penalty. Both revenue and importers filed appeal against that order before the Hon'ble Supreme Court and Supreme Court was pleased under an order dated 25th February 2003 to set aside the order of the Tribunal and remand the case to the Commissioner of Customs for a fresh adjudication. Pursuant to that remand order, the Commissioner passed the adjudication order dated 19.9.2003. In that order also, almost the same duty demand was confirmed. Penalties were also imposed. These appeals are directed against that order.
(3.)CONTENTION of the appellant importer is that there was no mis -declarations and that correct amount of duty had been paid on the consignments already taken delivery of and that the pending consignments merit assessment on the declared transaction value. We may take up the pending cases for consideration first.
At the time when search and investigation were started there were 7 consignments (under 7 Bills of Entry) pending customs clearance. 6 of them related to copper scrap and one to brass scrap. The appellant had declared the value of 47 cents per pound for copper scrap and 42 cents per pound for brass scrap as transaction value. During the pendency of these proceedings, one consignment of copper scrap was adjudicated and released after enhancing the assessable value to 58 cents per pound. Therefore, the remaining six consignments are covered by the present order.