2016 (12) TMI 1152

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....ant Shri M.K. Mall, AC (AR) for Respondent ORDER Per M. V. Ravindran This appeal is directed against Order-in-Original No. 07/COMMR/CUS/ICD/2006 dated 31.5.2006 passed by the Commissioner of Customs & Central Excise, Nagpur. 2. Heard both sides and perused the records. 3. The relevant facts that arise for consideration are that the appellant herein imported LMS Pressed Bundle Scr....

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....section 112(a) of the Customs Act, 1962. Aggrieved by the said order, the appellant has filed appeal before us. 4. Heard the learned Counsel. He would submit that adjudicating authority has overlooked the provisions of clause (g) of para 2.32 of the Handbook of Procedure while arriving at the conclusion. He would submit that the said clause specifically holds that though these provisions comes ....

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....hs and imposed penalty of Rs. 1 lakh. 6. On consideration of submissions made by both sides, I find that the impugned order is liable to be set aside for more than one reason. 6.1 Firstly, I find that the Bill of Entry was filed on 29.4.2006 for the LMS Pressed Bundle Scrap from Hodeidah Port, Yeman and received under invoice dated 10.4.2006; the said invoice along with the packing list was ....

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....scrap under the Foreign Trade (Development & Regulation) Act, 1992. The last date for filing the applications will be 3-th April, 2006. Applications can be sent by e-mail, courier, or in person to the Directorate General of Foreign Trade, H- Wing, Udyog Bhavan, Maulana Azad Road, New Delhi 110 011. The new system of import from registered sources will come into effect from 1st Ap....