2017 (2) TMI 1025

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....Member (Judicial) Shri Ranjeet Singh, Advocate with Ms Ekta Pandey, Advocate for Appellants Shri V R Reddy, Assistant Commissioner (AR) for Respondent ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No. MUM-CUSTM-APSC-APP-717 & 718-15-16 dated 16th March 2016. 2. Briefly stated, the appellant had imported 39 pieces of Cameo Carving valued at Rs. 2,30,433/- from Italy ....

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....ired licence, the impugned goods were confiscated under Section 111(d) of the Customs Act 1962 with an option to redeem on payment of fine of Rs. 50,000/- under Section 125 of Customs Act 1962 also imposed penalty of Rs. 50,000/- under Section 112(a) ibid.  3. Aggrieved by the impugned order and Order-in-Original, the appellant filed an appeal before the first appellate authority and submitt....

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....1972 nor covered under CITES which would mean that there is no licence required. He would draw our attention to the Notification No. 88(RE-2008)/2004-2009 dated 26th February 2009 for the proposition that Import Policy for the item Worked Coral under ITC (HS) Code (9601 90 40) shall be amended to read as Free (instead of Restricted ) .    5. On careful consideration of the submission ma....

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....otification No. 88 (RE-2008)/2004-2009 dated 26th February 2009 at item number 5, which specifically states as under. "Import Policy for the item Worked Coral under ITC (HS) Code (9601 90 40) shall be amended to read as Free (instead of Restricted )" It is undisputed that the Carved Shell Articles i.e. Worked Coral has been declared as Free imports, and hence nothing survives in the order passe....