2020 (2) TMI 1211

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.... G. SHAKKARWAR, MEMBER (TECHNICAL) APPEARANCE: Shri Kapil Vaish, Chartered Accountant for Appellant Shri B.K. Jain, Authorized Representative for Respondent PER : ANIL G. SHAKKARWAR Above stated two appeals are taken together for decision since the goods involved in both the appeals are very goods and in respect of which two Orders-In-Original were passed. One Order-in-Original is dated 23 A....

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.... dated 10 September, 2018, 27 November, 2018 and 26 April, 2019 in Writ Tax No.1217 of 2018, 1491 of 2018 and 1491 of 2018 respectively. In view of the directions contained in the said orders of Hon'ble Allahabad High Court, the Original Authority passed Order-In-Original dated 18 October, 2018. The operative portion of the said order dated 18 October, 2018 is as follows:- "Considering an amount....

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....e value. He has further submitted that under similar circumstances this Tribunal had allowed shifting of the goods to another port through the procedure of trans-shipment to such a port where clearance of such goods on import was allowed. He further stated that the said decision was in the case of M/s Hindustan Steel Industries V/s Commissioner of C.EX., Kanpur reported at 2011 (272) E.L.T. 428 (T....

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....ds were banned for import into India. We do not examine whether the subject goods were authorized to be cleared at ICD Dadri because the appellant has opted to transship the goods at their cost to ICD Tughlakabad or ICD Patparganj. We note that, Customs Act has provided for trans-shipment of imported goods to the ports where import of such goods were allowed. We, therefore, hold that goods importe....