2020 (3) TMI 269

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..... Shukla, Authorised Representative ORDER RAMESH NAIR The brief facts of the case are that the appellant have filed Bills of Entry for clearance of Rough Marble Blocks. The appeal wise details are as under: Appeal No. Bills of Entry no. Quantity Value of Goods Declared Price Redemption Fine Penalty C/91/2011 149834 dated 16.03.2010 202.900MTS Rs. 23,05,953/- USD 241.22 CIF Rs. 2,00....

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....ted 30/06/2008 for import made below such price, i.e. at USD 241.22/250.31 per MT CIF, the appellant was required to obtain specific authorization. Therefore, non compliance of policy circular made the goods liable for confiscation. Accordingly, the Adjudicating Authority confiscated the goods with option to redeem the same on payment of redemption fine under section 125 ibid. Penalties as mention....

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....esentative) appearing on behalf of the Revenue reiterates the findings of the impugned order. He has relied on the following judgments: 1. Siemens Gamsha Renewable Power P Ltd. vs CCE 2019 (365) ELT 631 (tri- Ahmd) 2. HRB Boarding & Lodging P Ltd. Vs Union of India 2015 (322) ELT 452 (Mad) 3. Nhava Sheva Vs Magus Estate & Hotel P Ltd. 2008 (222) ELT 245 (Tri- Mum.) 4. We have heard learned ....

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....mport was made at the rate of USD 275. We find that that even the price of USD275 per MT CIF is also keeping in view the policy circular. Secondly, the appellant were not provided the contemporaneous bills of entry. Therefore, if any new material was to be relied upon the appellant were to put to notice, which the Adjudicating Authority failed to do so. Therefore, in violation of principle of natu....