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2015 (9) TMI 1200 - PUNJAB & HARYANA HIGH COURT

2015 (9) TMI 1200 - PUNJAB & HARYANA HIGH COURT - 2015 (325) E.L.T. 40 (P & H) - Confiscation of goods - Imposition of redemption fine - Penalty u/s 112(a) - Contravention of licensing terms - Held that:- Tribunal had recorded that as per the provisions of the licensing notes, the secondary/defective HR Coils could be imported only at the ports of Mumbai, Chennai or Kolkatta. The import of goods at ICD, Ludhiana by the assessee was contrary to the licencing note No.4 of Chapter 72 of the ITC (HS .....

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e penalty has been waived, no redemption fine could be sustained especially when the appellant had violated the provisions of the licencing note. - No question of law arises - Decided against assessee. - CUSAP No. 1 of 2015 (O&M) - Dated:- 13-8-2015 - Ajay Kumar Mittal And Ramendra Jain, JJ. For the Petitioner : Mr Sudhir Malhotra, Adv For the Respondent : Mr Sunish Bindlish, Adv JUDGMENT Ajay Kumar Mittal, J. 1. This appeal has been preferred by the assessee under Section 130 of the Customs Act .....

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rances as per para 6.38.1 & 6.38.2 of Handbook of Procedure- Foreign Trade Policy read with CBEC Circular No. 12/2005 Cus dt. 04.03.2005 or regulated by provisions of licensing note 2 & 4 of ITC (HS) classification of export and import items? ii) Whether Ld. CESTAT is justified in confirming imposition of redemption fine when penalty waived? iii) Whether redemption fine imposable when issue relates to interpretation of statutory provisions? iv) Whether redemption fine can be imposed when .....

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ive HR Steel Strip, Coils vide invoice dated 20.8.2012 (Annexure A-1) of M/s Overseas Distributors Inc., USA for the use in manufacture of final products in their factory premises. The assessee filed an application dated 11.10.2012 for procurement and movements of the goods without payment of duty under notification dated 31.3.2003. The Superintendent, Central Excise Range-V, Jalandhar issued certificate dated 16.10.2012 (Annexure A-2) that it was for clearance of goods through ICD/PSEC/GRFL, Lu .....

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ine of ₹ 3,00,000/- and also imposed penalty of ₹ 1,00,000/- on the appellant under Section 112(a) of the Act. In pursuance thereto, the appellant deposited the redemption fine and penalty vide GAR dated 24.11.2012. Feeling aggrieved, the appellant filed an appeal before the Commissioner (Appeals) who vide order-in-appeal dated 19.3.2014 (Annexure A-4) rejected its appeal. Still dissatisfied, the appellant approached the Tribunal by way of an appeal. The Tribunal vide order dated 5.8 .....

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