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2016 (12) TMI 641 - AT - CustomsFe fines exported - Department took the view that such consignments having Fe content of more than 64% was in restricted category as per the FTP 2007-08 and shall be exported only through state trading enterprises viz. MMTC Ltd. - whether confiscation of goods, and imposition of fines and penalties justified? - Held that: - In the light of the Board's Circular No.4/2012-Cus. dt. 17/02/2012, the issue is now stands gone in favour of the appellant. in the circumstances, the appeals filed by the exporters are required to be allowed in toto and we order accordingly. For the same reasons, Department's appeals (C/508, 509/2009) cannot succeed and will have to be dismissed, which we hereby do. The appeal Nos. C/533/2009 and C/534/2009 are allowed with consequential reliefs, if any.
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