Per S.S. Sekhon :

Miscellaneous application for expeditious hearing of appeals allowed as goods lying uncleared and appeals taken up for hearing for decision by this order. The appeal is against the order of the Commissioner of Customs, Kochi, wherein duty of Rs. 27,96,382 has been demanded and consignment of HSM scrap imported vide Bill of Entries No. 7724/23.11.98, 83029/31.2.98, 8593/23.12.98, 8698/28.12.98, 32/4.1.99, 33/4.1.99 and 34/4.1.99 were found liable for confiscation under Section 111 (d) and 111 (m) of the Customs Act, 1962. However, as only 655.43 MT of cargo was under seizure and therefore this amount of scrap was ordered to be confiscated under Section 111 (d) and 111 (m) of the CA'62 with option of redemption on payment of fine of Rs. 7,50,000 besides penalty of Rs. 5 lakhs was imposed on appellants-importers i.e. M/s. Pushpit Steels (P) Ltd. under Section 112 (a) of the CA and penalty of Rs. 1 lakh was imposed under Section 112 (a) of the CA'62 on Anand Kumar Garg.

2. (a) Three BEs were filed for HMS scrap and were cleared duty free on advance licences on Bill of Lading as per chart given below :