2019 (3) TMI 452

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....aid order of the Commissioner (Appeals), JNCH, Nhava Sheva, Mumbai-II is assailed in this appeal. 2. Factual backdrop of this case is that appellant had imported "Aluminium Scrap Twang" classified under CTH 76020012 vide two Bills of Entry dated 15.05.2018 but consequent upon testing of goods, out of 25.2 MTs copper scrap druid of 6.01 MTs was found in one consignment and 10.81 MTs of copper scrap druid was found in total quantity of 26.44 MTs in the other consignment brought with declared description "Aluminium Scrap Twang" and value of copper scrap druid was re-determined as Rs. 7,44,717.88/- and Rs. 24,95,056/- respectively for both the consignment. Test report was also obtained from M/s. Netel (India) Ltd., legal process ensued and adj....

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....oys Pvt. Ltd., who is holding a valid licence from "Central Pollution Control Board" and willing to buy the imported goods could have been permitted by the Customs Authority to clear the same for home consumption upon bond volunteered to be executed by the appellant. Since another similar restricted goods namely insecticides, pesticides etc. were permitted by the Customs Authorities to be cleared to the intended buyer having CBEC licence on the basis of CBEC Circular No. 401/101/2011-Cus. III dated 22.06.2011 and JNCH Public Notice No. 94/2011 dated 07.07.2011. Placing his reliance on the decision of this Tribunal delivered on 24.09.2018 in appeal No. C/87266 & 87268/2018, learned Counsel for the appellant argued that condition of re-export....