2017 (3) TMI 540

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....ainst the impugned order. 2.  The facts of the case are that the appellant imported certain consignment declaring heavy melting scrap which was examined and found that the consignment comprised of 27 engines, 82 old and used empty Air and Nitrogen/Oxygen cylinders for gear boxes heavy melting scrap. Therefore, the goods were seized and differential duty was demanded. The adjudicating autho....

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....imposed on him are to be set aside. 4.  On the other hand, the ld. AR opposed the contention of the Ld. Counsel and relied on the case of Jagdish Cancer & Research Centre reported in 2001 (132) ELT 257 (SC) to say that where an order is passed for payment of Custom duty alongwith an order of imposition of fine in lieu of confiscation of goods, it shall only be referable to sub Section (2) ....