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2011 (7) TMI 815 - CESTAT, MUMBAINotification No. 30/97-Cus and 48/99-Cus - Confiscation - Since the goods seized in Mumbai at M.H. Warehouse and Priya Warehouse cannot be correlated to the imported goods at Chennai, the seizure of goods is just town seizure in Mumbai - The appellant in their statements have stated that the goods are imported ones and they have purchased these goods from the three suppliers namely, M/s Ratnaguru Steel International, M/s Ajanta Impex and M/s Naman Steel - Since the physical inspection of thickness, width and grade did not tally with the seized goods, the statements of the suppliers again recorded by the department in which the suppliers had stated the details as mentioned in the import documents do not tally with the seized goods - Once it is held that the goods have no connectivity with the goods imported at Chennai Port by the adjudicating authority there cannot be any violation of import policy and goods cannot be confiscated under Section 111(d) of the Customs Act - Since the goods are freely importable under Open General Licence, there is no prohibition on import of these goods - Appeal is allowed
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