2004 (3) TMI 291

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....am, Member (J)]. - The Revenue is aggrieved by the order of the Commissioner of Customs (Appeals) setting aside the confiscation of stainless steel sheets weighing 12,880 kgs., with option to redeem the same on payment of fine of Rs. 75,000/- along with payment of appropriate duty and imposing penalty of Rs. 20,000/- upon the respondents, on the ground that foreign origin of the goods in question ....

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....oods are of Indian origin, the goods are of foreign origin. However, this is not sufficient to hold that the goods are of foreign origin. The other ground in the appeal is that M/s. Metro Steel Impex confirmed that they had initially sold stainless steel sheets to M/s. Shreyans Steel Resources in February, 2000 which in turn was sold to the Respondents in August, 2000 but on physical inspection of....