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The appellate tribunal CESTAT, Chennai, under the citation 2009 (6) TMI 749 - CESTAT, Chennai, heard an appeal involving the importation of 25.90 MTs of H-Beams under CTH 7308.90. The goods were weldable structural steel requiring a BIS certificate under Ministry of Commerce Notification No. 44/2000. As the importers failed to produce the BIS certificate, the goods were subject to confiscation under Section 111(o) and a penalty under Section 112(a) of the Customs Act, 1962. The importers admitted the nature of the imported item, leading to an order by the Additional Commissioner confiscating the goods with a redemption fine of Rs. 1,00,000 and a penalty of Rs. 10,000. The Commissioner (Appeals) upheld this decision, prompting the current appeal.
After hearing both sides, the tribunal affirmed the confiscation of the goods due to the absence of the required registration certificate. However, considering the circumstances and the value of the goods, the tribunal reduced the fine to Rs. 50,000 and the penalty to Rs. 5,000. Consequently, the appeal was partly allowed based on the revised fine and penalty amounts. The decision was dictated and pronounced in an open court by the Vice-President, Ms. Jyoti Balasundaram. The representation for the appellant was made by Shri M. Masilamoney, while Shri V.V. Hariharan served as the Joint CDR for the respondent. The order was made by Jyoti Balasundaram, Vice-President, and the appeal was heard by Ms. Jyoti Balasundaram and Shri P. Karthikeyan, JJ.
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