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M/s Singal Udyog, Ludhiana Versus CCE, Ludhiana

2016 (6) TMI 1067 - CESTAT CHANDIGARH

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 g .....

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- Mr. Ashok Jindal, Member (Judicial) Present of the Appellant : Shri Naveen Bindal, Advocate Present for the Respondent : Shri Satyapal, AR ORDER The appellant is in appeal against the impugned order imposing redemption fine and penalty on the appe .....

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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 proc .....

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ds. While assessing the goods, the redemption fine of ₹ 17.50 lakh was imposed and penalty of ₹ 9 lakh was imposed. On appeal before the Commissioner (Appeals) who reduced the redemption fine to ₹ 10 lakh and penalty to ₹ 5 la .....

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w 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 .....

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e is rusting and bending due to mishandling. In that circumstance, it cannot be said that the goods in question are secondary and defective therefore no redemption and penalty are imposable on the appellant. In alternate, he relied on the decision of .....

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learned Counsel and submitted that the appellant has mis-declared to avoid the payment of duty on prime quality material 7.5% and whereas on secondary and defective goods @ 10%. Moreover, the import of secondary and defectives goods is restricted at .....

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arties and considered the submissions. 6. In this case, chartered engineer has opined that the goods in question re secondary and defectives but he appellant has placed the order for prime quality material and price paid on the material is of prima q .....

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