2019 (6) TMI 1157

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....ondent. ORDER [Order per : C.J. Mathew, Member (T)]. - This appeal lies against Order-in-Appeal No. 49(Gr. IV)/2011(JNCH)/IMP-33, dated 31st January, 2011 of Commissioner of Customs (Appeals), Nhava Sheva which has upheld the order of the original authority confiscating goods valued at Rs. 40,88,720/- under Sections 111(m) and 111(d) of the Customs Act, 1962 with option to redeem on payment of f....

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....that this is not in dispute. It has been held by the lower authorities that the ultimate usage is of no relevance to assessment. 'Scrap,' by its definition, cannot but be old and used and, therefore, the provisions of Foreign Trade Policy pertaining to licensing will not apply. The restrictive provisions in the Policy would be applicable to goods, other than 'scrap', identifiable as such. It was, ....