2015 (11) TMI 1392

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....v For the Respondent : Shri Lalatendu Patra, AR ORDER Per P K Das The relevant facts of the case, in brief, are that the appellant filed Bill of Entry No. F-17/04-05 dated 07.04.2004 with Customs House, Surat for import of 82 packages containing used Batch Annealing Furnace for used Cold Rolling Mill Equipment under the Project Import Regulations. The DGFT authority by letter dated 24.....

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.... imposed penalty of Rs. 50,000/-. The Commissioner (Appeals) upheld the adjudication order. 3. Learned Advocate on behalf of the appellant drew attention of the Bench to the relevant portion of the license issued for importation of various items. He submits that the dispute relates to import of 10 cooling bells, covered by the special import license, under the caption of "12 cooling water+greas....

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....rt of 10 numbers cooling bells. According to the adjudicating authority, 10 cooling bells are excess as shown in the license, against the quantity of 14 cooling bells. It is seen that DGFT license allowed import of "H 2 Batch Annealing Facility (Asset No. 752) containing 14 Cooling Bells and HNX Batch Annealing Facility (Asset No. 753) containing 12 Cooling water+greasing ventilateur extra kool. A....

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.... Annealing Facility and the same have been reflected as 'Cooling Bells' in the Import License. In addition to these, they have imported 10 'cooling Bells' for HNX Batch Annealing Facility. However, in the Import Licence, these have been reflected as 'Cooling Water+ Greasing Ventilateaur Extra Cool' instead of 'Cooling Bells'. Even though they have been reflected wit....