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    <title>2014 (8) TMI 877 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the confiscation of duty-free HR Steel Coils/Strips imported at ICD Ludhiana due to contravention of licensing notes under ITC (HS) Chapter 72. While recognizing the import restrictions, the penalty was waived, and the redemption fine reduced to Rs. 1,00,000 for the appellant, a 100% EOU, under Notification No.52/2003-CUS.</description>
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      <description>The Tribunal upheld the confiscation of duty-free HR Steel Coils/Strips imported at ICD Ludhiana due to contravention of licensing notes under ITC (HS) Chapter 72. While recognizing the import restrictions, the penalty was waived, and the redemption fine reduced to Rs. 1,00,000 for the appellant, a 100% EOU, under Notification No.52/2003-CUS.</description>
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