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2018 (6) TMI 943 - AT - CustomsImport of restricted item - Stainless Steel Pipes Grade - appellant has submitted that the restriction were imposed during the period 21.11.2008 to 16.01.2009 as per which the goods were to be imported under import license; that in respect of goods which were though imported during the period of restriction, but the Bills of Entry was filed after 16.01.2009, the clearance was allowed without license. Held that:- Certainly the Appellant is at loss since the restriction was not applicable in case of consignments which though imported during restricted period but in respect of which Bills of Entry were not filed till 16.01.2009, such importers were eligible to import the impugned goods freely - the importers like Appellants who imported the goods during restricted period and also filed Bills of Entry during such period had to suffer the confiscation, redemption fine and penalties. The Appellant cannot be found faulted with. Quantum of redemption fine and penalty reduced - appeal allowed in part.
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