2014 (5) TMI 673

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....uvalekar, Addl. Commissioner (A.R.), for the Respondent. ORDER The appellant is in appeal against the impugned order wherein the redemption fine and the penalty against the appellant have been confirmed. 2. The facts of the case are that the appellant filed a Bill of Entry for clearance of "Secondary HR Coils and End Cuttings" at Nhava Sheva Port. The contention of the Revenue is tha....

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....rned Counsel further submits that the appellant has duly complied with the conditions of the above said Public Notice. He also submits that in the case of MTC Business Pvt. Ltd. v. Commissioner of Customs (Import), Nhava Sheva - 2012 (275) E.L.T. 462 (Tri.-Mumbai) wherein the goods falling under Tariff Item 7204 49 00 was allowed to be imported through Nhava Sheva Port. Therefore, the impugned goo....

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....ted from Nhava Sheva Port subject to compliance with the following conditions : - "(b) Import of metallic waste and scrap in unshredded, compressed and loose form shall be permitted through the following ports only: (1). Chennai, 2. Cochin, 3. Ennore, 4. JNPT, 5. Kandla, 6. Mormugao, 7. Mumbai, 8. New Mangalore, 9. Paradip, 10. Tuticorin, 11. Vishakhapatnam, 12. ICD, Tughlakabad, 13. Pi....

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....f origin of the metallic waste & scrap. " The appellant has also complied with the conditions as per the Public Notice cited herein above by way of Pre-shipment Inspection Certificate dated 21-11-2010 and in the case of MTC Business Pvt. Ltd. (supra) the import of melting scrap was allowed to be imported from Nhava Sheva Port. Therefore, the impugned goods in the matter before me are also entit....