TMI Blog1999 (11) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... cations ex-parte and had dismissed the stay applications and appeals vide Stay Order No. 368 to 386/99 and Final Order No. 454 to 472/99 dated 1-3-1999 on account of the fact that the appellants had not rectified the defects pointed out to them. Later, the appellants filed Miscellaneous applications for recall of the order and vide Miscellaneous Order No. 912-920/99 dated 30-9-1999 the order of dismissal of stay applications and appeals dismissing them was recalled and the same had been directed to list for hearing afresh today. In the said Miscellaneous order, it was noted that the appellants had filed Writ Petitions against the orders of the impugned authorities and the High Court in terms of the Writ Petitions filed had directed them to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on report, as he could not find any visible imperfections such as pinholes and defective cutting or the surface of the sample plates/sheets. The appellants had submitted before the Additional Collector that there is no variety as Tinplate Seconds in the international parlance and that visual examination cannot be right guide to come to the conclusion as to the nature of the goods. Another point raised was that similar items have been imported for a long time and have been allowed clearance regularly and that there is no warrant to change the practice. The Additional Collector has not accepted this plea including citations relied upon on the ground that there is no such variety of Tinplate Seconds, as could be seen from the Technical Literat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Rs. 14,800/- 8. M/s. A. Rajendran Co. - Rs. 11,300/- The learned counsel submits that the visible examination conducted is not to be accepted in terms of the judgments cited by him. He submits that they are not distinguishable. The learned counsel further concedes that the goods are not now available for further examination to arrive at a conclusion that they are not seconds but waste . He further pleads to reduce redemption fine in the matter, as they are actual users and there was no intention to evade duty or to violate law. 4. The learned D.R. points out that the procedure adopted by the department in the present case is sustainable and as noted by the Additional Collector that the cited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, the appeals pertaining to rest of the 11 parties, whose names are indicated in the Cause Title are dismissed for non-compliance of the High Court s order. The stay applications and appeals in respect of the said 8 parties are taken up for consideration. As noted above, the redemption fine imposed is only to the extent indicated therein. The learned counsel has clearly conceded the point that the goods are not available for further examination to see as to whether they satisfy the ITC Policy description or that they are seconds . In view of this position, no point will be served in remanding the matter to the authorities below for re-adjudication. Therefore, the plea for disposal of the appeals to reconsider the imposition of redemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20,000/- (Rupees Twenty thousand only) 3. M/s. Thangam Industries 12,000/- (Rupees Twelve thousand only) 4. M/s. V.V.V. Anandam Bros. 1,000/- (Rupees One thousand only) 5. M/s. Sivakami Metals 2,000/- (Rupees Two thousand only) 6. M/s. Kanagavel Trading Co. 12,000/- (Rupees Twelve thousand only) 7. M/s. T.A.M.S. Natarajan Bros. 11,000/- (Rupees Eleven thousand only) 8. M/s. A. Rajendran Co. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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