- (1.) Delay condoned.
(2.) Nobody has appeared on behalf of the respondents in spite of service of notice. In these circumstances, we have no option but to proceed with the matter ex-parte.
(3.) The brief facts which may be noted are that the respondents herein filed Bills of Entries for the clearance of goods declared as "Heavy Melting Scrap" classifying the same under Heading 7204 of Customs Tariff and benefited under Notification No. 21/20102-Cus. (Sl. No. 200). However, based on Docks Intelligence Unit Report received by the appellant herein to the effect that the goods which were imported are "Used Rails" in the guise of "Heavy Material Scrap", the appellant got the said goods examined and it was found that imported goods were in fact Rails and not Heavy Material Scrap as declared by the respondents. On that basis Order-in-Original dated 12-1-2010 was passed by classifying the goods under CTH 7302 and benefit of the aforesaid Notification No. 21/2002-Cus. (Sl. No. 200) was accordingly denied to the respondents. In this Order-in-Original apart from levying the customs duty, fine as well as penalty was also imposed.;