2014 (10) TMI 674

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..... THY Appellant imported 25,000 MTs of coal from different suppliers and cleared the same classifying under CTH 2701 1920 claiming the same as Steam Coal. The appellant claimed the benefit of exemption Notification No.12/2012 Cus. dated 17.03.2012 (Sl. No. 123 as amended). On the ground that the calorific value of coal imported by the appellant was greater than 5833 kcal/kg and its volatile matt .....

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..... bmission while expressing his inability to represent personally that the appellant has deposited the entire amount of differential duty and interest thereon. Only penalty and redemption fine are yet to be paid. Since in the Final Order passed by us we have set aside the penalty, there is no requirement of payment of redemption fine and penalty. Accordingly the impugned order is upheld as far as de .....

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