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2014 (5) TMI 673 - AT - CustomsRedemption fine - Penalty - Restriction on import of Secondary/Defective HR Coils covered under CTH No. 7208 through the JNPT, Nhava Sheva - Revenue contends that Import Licensing Note 4 of Chapter 72 and the goods should also be accompanied by a pre-shipment certificate - Held that:- as per the Import Licencing Note 4 of Chapter 72, the import of the impugned items from Nhava Sheva Port is restricted but as per Public Notice No. 16/2004-09, dated 15-10-2004, the impugned items have been allowed to be imported from Nhava Sheva Port subject to compliance of certain conditions - The appellant has also complied with the conditions as per the Public Notice cited herein above by way of Pre-shipment Inspection Certificate dated 21-11-2010 and in the case of MTC Business Pvt. Ltd. (2011 (5) TMI 796 - CESTAT, MUMBAI) the import of melting scrap was allowed to be imported from Nhava Sheva Port. Therefore, the impugned goods are also entitled for import from Nhava Sheva subject to the fulfilment of the conditions mentioned in Public Notice No. 16/2004-09, dated 15-10-2004. - Redemption fine and penalty set aside - Decided in favour of assessee.
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