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2015 (10) TMI 760

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..... ant violated obligation under regulation 11 (d) of CBLR 2013 – Consequently, license of applicant was suspended – Held that:- only upon establishing/determining whether impugned goods are steel strips or metal scraps, violation of Regulation 11 (d) of CBLR, 2013 on part of applicant CHA could be ascertained – Admittedly applicant is suffering as his livelihood is affected by not allowing him to operate his business as Customs broker since his license was suspended – In view of peculiar circumstances, it is appropriate to stay order of suspension – Accordingly, order is stayed. - Stay Petition No.76816/2014, Customs Appeal No. 76641/2014 - - - Dated:- 14-5-2015 - D M Misra, Member (J) And I P Lal, Member (T),JJ. For the Appellant : .....

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..... . 3. Facts of the case are that the applicant CHA has filed in all 11 Bills of entry for clearance of the goods for the importer-describing the said goods as Silicon Electrical Steel Strips/scrap originated from old and used dismantled transformer under Tariff item 72044900 of the first schedule of CTA, 1975. Clearance of the said goods was sought as scrap. It however, appeared to the Department that the impugned goods are the used silicon electrical steel strips, being cleared under the guise of scrap. Import of the old and used steel strips is not permitted under the provisions of para 2.17 of the FTP 2009-14 and CBEC instructions issued under F No. 450/71/2014-CUS/IV dated-9/7/2014. A show cause notice was therefore issued and adj .....

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..... it is at an advanced stage, therefore staying of the operation of suspension at this stage is not required. 6. Heard both sides. The Ld. Advocate contended that more or less involving similar issue, involving classification and importability of Silicon Electrical Steel Strips/scrap originated from old and used dismantled transformer , which formed the basis for suspending the license has been remanded by this Tribunal in case of other assesse with the direction to pass a fresh order after re-examination of the impugned goods. This fact is not disputed by the Ld. A.R. for the Revenue. As such, we are prima facie of the view that only upon establishing/determining whether the impugned goods are steel strips or metal scraps, the violation .....

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