2017 (9) TMI 1662

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..... , Asst. Commr (AR) for respondent ORDER: Per:  D.N. Panda These two appeals in serial Nos. 8 & 9 of the supplementary cause-list being on same cause, are taken up for common disposal by this order. 2.Appellant has no ground to dispute wastage limit norms prescribed by SION (Standard Input-Output norm) in respect of ophthalmic glass used in manufacture should not be  9%.  Appella .....

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..... ch levy.  Therefore there shall be no penalty under Section 112(b) of Customs Act, 1962. 5.So far as penalty under Section 117 is concerned, there appears no prohibition of law to import the goods at the time of import.  But there was wastage of imported goods beyond the SION norm.  Therefore it cannot be construed that there was breach of the norm at the time of import.  Acco .....

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