TMI Blog2003 (12) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... wri Shankar, Member (T)]. Vardhaman Special Steel, the respondent to this appeal imported in April, 1994 a consignment of heavy melting scrap which, on examination, was found to contain cartridge scrap, damaged guns and smoke shells, totally Rs. 85,425/-. It is not disputed that import of these goods were prohibited. The respondent waived the issue of written notice of hearing. The Additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itle before the order is made under Section 47 for home consumption or for depositing the goods in a warehouse under Section 60. The departmental representative emphasised this contention. 3. Counsel for the respondent attempts to contend that relinquish of title was made prior to any order passed under Section 47. He says that the order of the adjudicating authority was passed on 22-11-95 after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spute after verification of the bill of entry, that the order of confiscation of the goods was communicated to it through the bill of entry, or that the fine and penalty were paid by it subsequent to such communication. Where in a situation, fine and penalty are paid after adjudication of the confiscation of goods, it is clear that the importer, who paid the fine and penalty, considered himself to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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