2001 (11) TMI 476

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.... Shri Virag Gupta, JDR, for the Respondent. [Order]. -  These two appeals are taken up for hearing. Penalty imposed on the appellants is paid. In the impugned orders the adjudicating authority i.e. Commissioner of Customs, Nhava Sheva, has imposed a penalty of Rs. 20,000/- in each case and fine of Rs. 2 lakhs on the ground that the imported goods do not come within the parameters fixe....

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....r passed by the lower authority and reduced the penalty. 2. During the course of argument Shri S.V. Kanitkar invited my attention to what is contained in the provisions of the Scrap Specifications Circular 2001 given by ISRI which reads as under :- "Parties to a transaction may specify particular variations or additions to these specifications, as are suited for their specific transacti....

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....material and then the weight in the container will be unaffordable. You are requested to kindly accept our standard material with density of 25 to 40 lbs per cubic foot. You are requested to kindly accept our standard material by considering our good business relations." The reply to the above letter by Ambaji Metal Industries to Crown Metals reads as follows : "Please refer to your lette....