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2018 (8) TMI 427 - AT - CustomsPenalty u/s 112 of CA - restriction imposed by N/N. 64(RE-08)/04/09 dated 24/11/2008 on the imported consignment of S S Seamless Tube imported by the appellant-importer - Held that:- The issue is of import of the S S Seamless Tubes during the intervening period when the import restriction was imposed on their import which was subsequently lifted by issue of another Notification - also the Bills of Entry has been filed in this case for warehousing only Ex-bond Bill of Entry for clearance of imported goods were affected only when the restriction imposed was withdrawn by the issue of another circular. Hon’ble Apex Court in the case of Collector of Central Excise, Shilliong vs. Wood Craft Products Ltd. [1995 (3) TMI 93 - SUPREME COURT OF INDIA], wherein it is held that the amendments which are treated as clarificatory has to be taken that it was also there all the time - Going by the case of Wood Craft Products, there is no hesitation in holding that the impugned order of Commissioner imposing redemption fine on the goods imported by the appellant is contrary to the provisions Customs law read with DGFT circular of, and therefore, the same is set aside. Appeal dismissed - decided against revenue.
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