2006 (3) TMI 527

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..... . [Order]. This appeal is directed against the order-in-original dated 28-4-2005 wherein Heavy Melting Scrap was confiscated with an option to redeem the same on payment of redemption fine and penalty was also imposed on the appellants. 2. Considered the submissions made by both sides and perused the records. I find that the appellants imported the Heavy Melting Scrap from Sudan vide B .....

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..... om the supplier or from the certification agency. In the absence of any provision, the subsequent provisions, which are introduced, cannot be applied to order for the confiscation of the goods and imposed penalty. 3. In view of the facts and circumstances of the case, as mentioned above, the order-in-original is liable to be set aside and I do so. The appeal is allowed with consequential relief, .....

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