2010 (10) TMI 1249

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....ri.John Varghese, Sr. Sc, Cen. Board Of Excise & Customs For the Respondent. Sri.E.K.Nandakumar, Sri.A.K.Jayasankar Nambiar, Sri.K.John Mathai, Sri.P.Benny Thomas And Sri.P.Gopinath JUDGMENT The petitioner imported a consignment of 'heavy melting scrap' under the Customs Tariff Head CTH 7204.49.00 of the Customs Tariff Act. The respondents took the stand that the consignment is not heav....

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....s are passed by the appellate authority. The petitioner shall further execute a bond as provided under Section 143 of the Customs Act to pay the duty, fine and penalty as per orders in appeal." The goods could not be cleared immediately before the appeal was disposed of, which according to the petitioner, was because of the fault of the respondents and, according to the respondents, because of t....

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....g disposal of the said appeal. In view of the facts and circumstances of the case I am of opinion that pending disposal of the second appeal also, the petitioner can be permitted to clear the goods. Accordingly the respondents shall permit the petitioner to clear the goods on payment of 50% of the duty demanded and furnishing bank guarantee for the balance. Demand for redemption fine and penalty w....