2015 (6) TMI 1079

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....he case are that the appellant had filed the Bill of Entry No.9668521, dated 25.03.2013 for import clearance of 46.75 MT of heavy melting scrap.  During examination, the Customs Department found that the impugned goods imported were purchased on high seas sales basis in U.A.E., which were old, used material and restricted to import under Foreign Trade Policy (FTP).  The matter was adjudi....

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.... of the impugned goods and imposition of penalty.  To support his view, ld. advocate relied on the decision of the Tribunal in the case of Bengal Export Corporation Vs. CC (Port), Kolkata [2012 (278) ELT 332 (Tri.-Kolkata)]. 3.  On the other hand, Mr. M.S. Negi, ld. Departmental Representative reiterated the findings recorded in the impugned order. 4.  Heard both sides and per....