1997 (6) TMI 246

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....r]. -  Vide the impugned order, the Collector of Customs (Judicial), Calcutta has confiscated the steel rails imported by the appellants on the ground that the same though are importable under OGL, were required to be registered with the Iron & Steel Controller, Calcutta. However, an option was given by the adjudicating authority to the importer to redeem the said steel rails at a redempti....

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..../Cal/1997, dated 11-4-1997 [1998 (102) E.L.T. 459 (T)]. Shri B. Saha submitted that vide the said order the confiscation of the steel rails was set aside on the ground that non-registration was only a technical lapse which did not warrant the confiscation of the goods. Shri S.N. Ghosh, ld. JDR does not dispute the above factual position. But however, reiterates that rails are listed in Appendix-6 ....

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....8 (102) E.L.T. 459 (T)] passed by the Tribunal involving the identical issue. I was also one of the Member in the above order holding that the confiscation of the rails on the ground of its non-registration of the contract was not warranted. Accordingly, confiscation was set aside in the earlier case. Following the same order, I set aside the confiscation of the steel rails in the instant case als....