2018 (6) TMI 84

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....llable Steel Scrap Imported vide Bill of Entry dated 7.8.2015 and to waive the amount of demurrage/detention charges. 2. The petitioner is engaged in the business of import and trading of Steel Scrap. The petitioner purchased one consignment of Re-Rollable Steel Scrap on High Sea Sales basis from M/s BMR Global Corporation and imported vide invoice dated 7.5.2015. The petitioner made a request to respondents No.2 and 3 for opening of the Bill of Entry which was granted on 7.8.2015 and thereafter the Bills of Entry dated 7.8.2015 were issued for clearance of the goods comprising of Re-Rollable Steel Scrap. At the time of filing of the Bill of Entry, the petitioner had declared and paid the customs duty amounting to ` 7,81,399/-. Responden....

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....tion fine and penalty. The said writ petition was dismissed as withdrawn by this Court vide order dated 5.4.2016 (Annexure P-2) with liberty to the petitioner to challenge the final order by way of an appeal. In pursuance thereto, the petitioner filed an appeal before the Commissioner of Customs (Appeals) who vide order dated 4.1.2017 (Annexure P-3) dismissed the said appeal. Against the orders, Annexures P-1 and P-3, respectively, the petitioner filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal (in short, "the Tribunal"). The Tribunal vide order dated 11.7.2017 (Annexure P-4) allowed the appeal and ordered for the release of the goods without any redemption fine and penalty. In response thereto, the petitioner v....