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2016 (12) TMI 1437 - CESTAT ALLAHABAD

2016 (12) TMI 1437 - CESTAT ALLAHABAD - TMI - Compliance with condition of Notification No.44(RE-2000)/1997-2002 dated 24.11.2000 - Boll Bearings imported from China - end use test - whether the goods imported were for retail sale or for industrial customers and whether condition of notification need to be fulfilled? - Held that: - I find that there were certain requirements specified by the notification dated 24.11.2000, not complied with by the importer/appellant. However, the importers were e .....

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te to allow the importer to fulfill the requirement for compliance of Notification No.44 (RE-2000)/1997-2000 dated 24.11.2000, by pasting stickers on the goods imported when the goods are still under the control of Customs before their clearance and after satisfying that the said requirements have been fulfilled, allow the clearance of goods on payment of appropriate duty of Customs. - Appeal allowed - decided in favor of appellant. - Appeal No.C/70947/2016-CU[SM] - FINAL ORDER No.71065/2016 .....

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n up for hearing and decision along with Misc. Application. In view of the facts that the appeal is in respect of a live consignment, MA is allowed and with the consent of Ld. DR for the Department, appeal is taken up for decision. 2. The brief facts of the case are that the appellant had filed Bill of Entry No.6216790 dated 02.08.2016 with Commissioner of Customs, NOIDA Customs Commissionerate for assessment and clearance of different types of Boll Bearings imported from China. The goods were s .....

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goods under Section 111(d) of the Customs Act, 1962 and proposal for imposing of penalty on the importer under Section 112(a) of Customs Act, 1962. The importers/appellants have submitted before the Original Authority that the provisions of said Notification dated 24.11.2000, were required to be fulfilled when the goods are imported for the purpose of retail sale. However, the goods imported by them were for industrial consumers and such goods which are intended for consumption by industrial con .....

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requested that further proceedings may be dropped and goods may be cleared. They also relied on the decision of this Tribunal in the case of Keshan Corporation Vs. Commissioner of Customs (PORT), Kolkata reported at 2004 (173) E.L.T. 524 (Tr.-Kolkata). Through Order-in-Original No.11/Pr. Commr./Noida-Cus/2016-17 dated 23.09.2016, the Original Authority decided the said show cause notice dated 28.04.2016, and ordered for confiscation of the goods involved in said Bill of Entry dated 02.08.2016 an .....

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h requirements have to be complied with prior to actual clearance of goods, there is no violation of the provisions in terms of said notification before the clearance of the goods. It has further held that confiscation also was not warranted. Therefore, the question of redemption fine does not arise. 3.1 The learned counsel for the appellant has further urged that the reasons stated by the Original Authority for not complying the decision of this Tribunal in the said case is given at para 10.4 o .....

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d 24.11.2000 by applying Public Notice No.16/2013, referred to earlier and if the importers are allowed to rectify the shortcomings in the information, required as per said notification No.24.11.2000, before the goods are cleared from Customs Control, there would not be any violation requiring the goods to be confiscated and redeemed. I also find that the justification, stated by Original Authority, for not applying the ratio of the case law relied on by the appellant before him in the said case .....

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