2015 (11) TMI 1394

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....ption to redeem by paying fine of Rs. 12 lakhs and further penalty was imposed under Section 112(a) at Rs. 4 lakhs under the Act. 2. The brief facts are that the appellant imported Secondary HR Coils and End Cuttings from Canada. Bill of entry was filed on 24/1/11 showing the gross weight at 267.42 MTS valued at Rs. 69,53,587.4 and duty leviable thereon was Rs. 18,66,947/-. The subject consignment was examined on first check basis as the goods were declared as Secondary HR Coils and End Cuttings. The Dock's Officer examined the goods and as per the examination order and reported that 100% checked, description and quantity. Verified secondary/defective coil other than second-hand. Verified weight, verified primary test reports as per ....

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....he valuation of the declared goods. Accordingly the goods are liable for confiscation under Section 111(d) of the Act with an option to redeem by paying redemption fine of Rs. 12,00,000/- and further penalty of Rs. 4,00,000/- was imposed on the appellant importer under Section 112(a) Smalley. Being aggrieved the appellant preferred the present appeal. 3.1 The learned Counsel for the appellant draws my attention to public notice being DGFT public notice No. 16/2004'09 dated 15/10/2004, wherein para-1 (i) provides that the following items may be imported without a licence/certificate/permission being metallic waste, scrap, seconds and defectives, other than those which are of a value below the value specified for any of such items by a not....

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....ati & Co. Versus Commissioner of Customs (Import), Nhava Sheva - 2014 (301) ELT 261 (Tri.-Mumbai), wherein similar consignment of "Secondary HR Coils and End Cuttings" was imported at the JNPT and it was contention of the Revenue that there is a restriction as per Licensing Note No. 4 of Chapter 72 wherein the goods were confiscated under Section 111(d) of the Act along with redemption fine and penalty with reference to public notice No. 16/2004'09, it was held that importer have complied with the conditions of the public notice and there is also an inspection certificate. Further, in the case of MTC Business Private Ltd. the import of melting scrap was allowed to be imported from JNPT. Accordingly the import was found to be in order and fu....