TMI Blog2018 (6) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... t is found that firstly the goods were contracted to be brought/ imported in India even before the restriction came into effect. Further the Appellant is Govt. of India undertaking and the goods could have been imported only after allotment of ship by the Ministry of Shipping. In such circumstances, it is not appropriate to impose such quantum of redemption fine in respect of said bill of entry No. 883767 dt. 21.02.2009 as the goods were not intended to be imported in violation of law. Appeal allowed in part. - Appeal No. C/602/2009 - A/86485/2018 - Dated:- 23-5-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri T. Viswanathan, Advocate for Appellant Shri Manoj Kumar, Asstt. Commr. (A.R) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 89 of the section XVII of ITC (HS) permits import of goods without any license to a unit engaged in the manufacture of ships. He also submitted Circular dt. 29.04.2009 issued by DGFT and emphasized on para 3 of the said circular which says import of goods effected between 21.11.2008 and 18.02.2009 are allowed without any specification, therefore two Bills of Entry dt. 02.04.2009 and 04.02.2009 are entitled for the benefit of the said circular. As regard goods covered by Bill of Entry dt. 20.02.2009, he submits that order for goods was placed upon M/s M.S.Steel Plates Structurals DNV Grade on M/s Merton Williams Co. UK on 11.08.2008 for a total quantity of 776.31MT of Steel Plates out of which 200 MT was to be supplied immediately and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the goods covered by aforesaid Bill of Entry are not liable for confiscation and therefore not liable for any redemption fine and penalty. As regard Bill of Entry dt. 21.02.2009, we find that firstly the goods were contracted to be brought/ imported in India even before the restriction came into effect. Further the Appellant is Govt. of India undertaking and the goods could have been imported only after allotment of ship by the Ministry of Shipping. In such circumstances we do not find it appropriate to impose such quantum of redemption fine in respect of said bill of entry No. 883767 dt. 21.02.2009 as the goods were not intended to be imported in violation of law. Thus in respect of such Bill of Entry dt. 21.02.2009 we reduce the rede ..... X X X X Extracts X X X X X X X X Extracts X X X X
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