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M/s Astron Zinc Industries Versus Commissioner of Customs-Ahmedabad

2015 (5) TMI 958 - CESTAT AHMEDABAD

Confiscation of goods - whether or not Zinc Scrub imported by the appellant at the Port not authorised for the import of Zinc Scrub is liable to confiscation - Held that:- The appellant was aware that the import of Zinc Scrub was not permissible through ICD Sanand and ignorance cannot be pleaded. Before filing of bill of entry, appellant had not requested for transhipment of imported consignment through ICD Khodiyar by which the bonafide of the appellant would have become cleare. Instead of aski .....

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tion of penalty. The Commissioner (Appeals) has already extended sufficient benefits to the appellant by reducing the redemption fine from ₹ 4.5 lacs, imposed by the Adjudicating Authority to ₹ 2.5 lacs. Penalty imposed upon the appellant under section 12 of the Customs Act 1962 has also been substantially reduced from ₹ 2.5 lacs to ₹ 1 lac by the First Appellate Authority. In view of the above observations and the case laws relied upon by the Learned Authorised Represent .....

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te Authority has upheld the OIO No. 27/ADC/O&A/2014 dtd 11.6.2014 passed by the Adjudicating Authority. However, the First Appellate Authority has reduced the redemption fine of ₹ 4.5 lacs and penalty of ₹ 2.25 lacs imposed by the Adjudicating Authority to ₹ 2.5 lacs (redemption fine) and ₹ 1 lac with respect to penalty. 2. Shri Anil Gidwani (Consultant), appearing on behalf of the appellant argued that appellant is regularly importing Zinc Scrub at ICD Khodiyar as pe .....

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t Ltd Vs CC Kandla - 2006(206)ELT.793 (Tri.Del) 3. Shri S P Shukla, Authorised Representative appearing on behalf of the Revenue relied upon the following case laws : i) Agarwal Metral Works Ltd Vs CCE - 2008(226)ELT.129 (Tri.Del.) ii) Jindal Stainless Ltd Vs CCE New Delhi iii - 2013(297)ELT.58 (Tri.Del.) 3.1 It was also argued by the Learned Authorised Representative that the appellant was a regular importer of Zinc Scrub at Khodiyar and never approached the department with any request that the .....

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The issue involved in the present appeal is whether or not Zinc Scrub imported by the appellant at the Port not authorised for the import of Zinc Scrub is liable to confiscation. The appellant argued that due to ignorance they were not aware that the Zinc Scrub cannot be imported through ICD Sanand. That Revenue should have allowed the transhipment of Zinc Scrub consignment to ICD Khodiyar where the appellant was regularly importing Zinc Scrub. In this regard, Learned Authorised Representative h .....

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