2018 (2) TMI 1506

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....Sekhar, Joint Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether the goods imported by the appellant being two consignments of 3-1/2 OD Tubing (seamless pipes) for which Bill of Entry was filed on 19^th and 22^nd January 2009 respectively and whether the confiscation has rightly been held to be made under Section 111(d) of the Customs Act with ....

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....ated 16.1.2009. An application for opening Letter of Credit was filed with the State Bank of India on 21.11.2008 i.e. before the issue of Notification No.64/2008, which was issued/opened by the Bank on 24.11.2008 i.e. the date on which the notification imposing restriction on future import of such goods was issued by DGFT. However, as the goods arrived into India after issue of the notification re....

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.... the subject goods for which DGFT also issued the specific licence No.0550001393 on 18.2.2009 specifically covering the goods in question. 3. Heard the parties. 4. Having considered the rival contentions, we find that the appellant-importer has bonafidely imported the said goods and has undertaken effective steps for importing the same when that was freely importable prior to 24.11.2008 and ....