TMI Blog2018 (10) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... re scrap and alongwith the scrap some part of the goods were packed in drums labeled as “Nickel Oxide” - benefit of N/N. 93/2004-Cus - Held that:- There is no ground put forth by the counsel for appellant which is able to establish that the impugned order is not in accordance with law - there is no reason to interfere with the impugned order passed by the learned Commissioner - appeal dismissed - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .09.2004 under the Advance Authorization Scheme . On examination, it was noticed that imported goods were scrap and alongwith the scrap some part of the goods were packed in drums labeled as Nickel Oxide . It appeared to revenue that the imported goods were not as per declaration. Representative samples were drawn on 29.09.2008 sent for testing at Central Revenue Control Laboratory, New Delhi (C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-Cus and confiscated the imported goods and imposed a fine of ₹ 50 lakhs in lieu of confiscation and appropriated the duty collected at the time of provisional release. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard the Learned Counsel Shri Ktishna Kant, Advocate on behalf of the appellant. He has submitted that the foreign supplier with whom the appellant s com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion the consignment included the weight of Nickel Oxide and Grinding Powder and that there were no intention of not including Nickel Oxide and Grinding Powder in the declaration. He further argued that neither nickel oxide nor grinding powder nor the solid stainless steel melting scrap of 304 or 430 grade or nickel briquette has any restriction on import under the Foreign Trade Policy. He further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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