2014 (5) TMI 673

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....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 that import of Secondary/Defective HR Coils co....

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.... 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 goods are not liable for confiscation and the same....

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....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. Pipavav, 14. Mundra and 15. Kolkata. Moreover, in case of ....