Per Archana Wadhwa : The brief facts are contained in para 1 of the order of the original adjudicating authority, which for convenience are being reproduced below:-

"M/s Arvind Enterprises filed Bills of Entry No. 8837 and 8725 both dated 25.2.97 for import of 19.4 MT and 19.2 MT of C.A. off cuts respectively. Both these Bills of Entry were assessed on 2nd check appraisement and the importer paid duty of Rs.2,95,777/- and Rs. 2,92,729/- vide cash no. 4889 and 4901 dt. 14.3.97 respectively. Thereafter, they received intimation from their supplier that the consignments actually shipped were 4.56 MT and 5.02 MT of CA. Scrap instead of C.A. off cut. The Deptt. got the aforesaid facts verified and re-assessed the consignments on 13.6.97 after adjudication by the Deputy Commissioner of Customs and imposition of RF of Rs.10,000/- and penalty of Rs.5,000/- on each consignments vide Order-in-Original No. S/26(R)76/97 GR.2B dt. 01.05.98. The adjudication was necessary since the importer did no possess a specific Import Licence for clearance of C.A. scrap. The duty payable in scrap was Rs.30,235/- and Rs.33,286/- respectively and the said amounts were adjusted from the duty originally pai