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2014 (8) TMI 877 - AT - CustomsPort restriction - Import of secondary/defective HR Steel Strips/Coil falling under heading 7209.90 free of duty under Notification No.52/2003-CUS dated 31/03/03 at ICD Ludhiana - contravention of the provisions of the ITC (HS) (Licensing Note No.4 of Chapter 72) - Revenue contends that Import of Secondary/Defective Steel items i.e. HR Coils, HR Sheets, CR Coils/ Sheets etc. shall be allowed only through the Customs Sea Ports at Mumbai, Chennai or Kolkata and the imports of these consignments shall be accompanied by pre-shipment inspection certificates regarding description of the material, quality, chemical analysis of the material, visual inspection, thickness and width of the material - Held that:- The reason for this restriction would be that expertise for examination of such goods would be available only at the major ports and not at the every port. The import of the goods, in question, at ICD, Ludhiana, notwithstanding the fact that the procurement certificates issued by the Superintendent permitted their import at this ICD, is contrary to the ITC provisions. Therefore, I am of the view the goods have been correctly confiscated. However, looking to the circumstances of the case, the penalty on the appellant under Section 112 (a) of the Customs Act, 1962 is waived and the redemption fine is reduced to ₹ 1,00,000 - Order modified.
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