2011 (2) TMI 626

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....pellants which has resulted in confiscation of defective steel plates and order for redeeming the same on payment of fine in lieu of confiscation of Rs.2.5 lakhs. Penalty was also imposed.   2. The learned advocate on behalf of the appellants submitted that according to import licensing notes, second and defective items specified in the table can be found at Sl.No.6 and according to this note, second and defective items are permitted for import free of licence excepting those in respect of which the CIF value of imports is below the value specified against each of the item. In the table, against plates, the minimum CIF value prescribed is 278US$ per ton whereas the price paid by the appellant is 680 US$ per ton. Therefore no licence....

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..... I have considered the submissions made by both the sides. In addition to the submission that importer was not responsible for importation of seconds and defective plates since he had placed orders for prime quality plates and he himself was cheated, the learned advocate also relied upon the decision of the Tribunal in the case of Porcelain Crafts & Components Exim (P) Ltd. Vs. CC Calcutta reported in 2001 (138) ELT 471 (Tri. Kolkata) wherein a view was taken that when the appellant did not have opportunity to examine goods before filing bill of entry and description of goods imported in the bill of entry are based on invoice of overseas supplier, confiscation cannot be sustained. However, I find that in the case before the Tribunal, the a....