2014 (5) TMI 827

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....pellant. Shri K.S. Mishra, Addl. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The appellant imported seamless steel wide coils/strips under Customs Notification No. 93/2004-Cus., dated 10-9-2004 under advance licence. According to the Notification, the appellant was to utilise the imported material for manufacture of finished goods and exportation of the same.....

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....-2004 was amended on 16-7-2008. Proceedings were initiated against the appellant for non-fulfilment of the conditions of Notification and the impugned order has been passed wherein it has been held that the appellant is liable to pay standard rate of duty applicable on the whole quantity of material imported by them. Further, goods have been confiscated, redemption fine has been imposed and penalt....