TMI Blog2014 (8) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itional Commissioner vide order-in-original dated 23/11/12 ordered confiscation of the goods valued at ₹ 39,42,127/- with option to be redeemed on payment of redemption fine of ₹ 3,00,000/- in lieu of the confiscation and beside this, penalty of ₹ 1,00,000/- was also imposed. The goods, however, were allowed to be cleared duty free in terms of Notification No.52/03-CUS. On appeal being filed to Commissioner (Appeals) against this order, the Commissioner (Appeals) vide order-in-appeal dated 19/03/14 upheld the Additional Commissioners order against which this appeal has been filed. 2. Heard both the sides. 3. Shri Sudhir Malhotra, Advocate, the learned Counsel for the appellant, pleaded that the appellant are a 100% E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, pleaded that the goods have been correctly confiscated under the provisions of Section 111 (d) of the Customs Act, 1962 and penalty has been correctly imposed on them under Section 112 (a) of the Customs Act, 1962. 5. I have considered the submissions from both the sides and perused the records. 6. There is no dispute that in terms of ITC note No.4 of Chapter 72 of the ITC (HS), in respect of import of certain goods, there is restriction about the port at which the goods can be imported and in terms of the provisions of the licensing notes, the secondary/defective HR Coils could be imported only at the sea ports of Mumbai, Chennai or Kolkatta. The reason for this restriction would be that expertise for examination of such goods wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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