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2016 (6) TMI 1067 - CESTAT CHANDIGARH

2016 (6) TMI 1067 - CESTAT CHANDIGARH - TMI - Import of restricted goods being secondary and defective C.R. Coils at ICD Ludhiana - levy of redemption fine and penalty - appellant has paid duty @ 10% which is payable on defective and secondary material - Held that:- the secondary and defective goods cannot be imported through the ICD Ludhiana - goods are liable for confiscation - redemption fined reduced to Rs. one lakhs - Penalty waived. - Decided partly in favor of appellant. - C/53163/2015 - .....

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examination, chartered engineer concluded that he goods imported by the appellant are not prime quality but secondary and defective. The import of secondary and defective C.R. Coils was restricted udder foreign policy and not allowed to be imported at ICD Ludhiana. In that circumstance, the proceedings were initiated against the appellant as on secondary an defective goods the duty payable is at the rate of 10% and on prime quality material is payable by the appellant is at the rate of 7.5%. The .....

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orrosion was noted on plates except rust on few plates which may be due to exposure to humid weather conditions. Ends of some coils were bend or deformed which may be due to handling. He concluded that the goods are secondary and defective and non prime goods. He submitted that the report of the chartered engineer is inconsistent and the appellant has imported goods at the rate of prime quality material and the appellant issued purchase order for prime material only. He further submitted that th .....

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