2018 (7) TMI 624

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....ndranil Banerjee, Advocates for the Appellant (s) Sri S.N. Mitra, A.C. (A.R.) for the Respondent (s) ORDER Per Shri Bijay Kumar All these appeals have arisen from Order-in-Original No. KOL/CUS/PORT/19/2009 dated 17.03.2009 passed by the Commissioner of Customs (Port), Kolkata. Against this order-in-original, both the manufacturer/exporter and Revenue have filed appeals before the Tribu....

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....o resolve the issue, Revenue referred the matter to Institute of Jute Technology, Kolkata for expert opinion. The technical opinion of the Jute Technology India opined that the Jute Yarn and Twine are two different products and Jute Yarn cannot be treated as Jute Twine. Therefore, according to Revenue, the appellant are not entitled to the higher rate of draw back for "Jute twine" for export produ....

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....oms, Nasik reported in 2009 (235) E.L.T. 623 (Tri.-LB) and Commissioner of Customs (Import), Mumbai Vs. Finesse Creation Inc. reported in 2009 (248) E.L.T. 122 (Bom.) on the issue of confiscation and redemption fine not imposable when goods are not available for seizure. Department's appeal against Bombay High Court's order in case of Commissioner Vs. Finesse Creation Inc. [2010 (235) ELT A 120 (S....