2001 (11) TMI 476

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..... ag Gupta, JDR, for the Respondent. [Order]. These two appeals are taken up for hearing. Penalty imposed on the appellants is paid. In the impugned orders the adjudicating authority i.e. Commissioner of Customs, Nhava Sheva, has imposed a penalty of Rs. 20,000/- in each case and fine of Rs. 2 lakhs on the ground that the imported goods do not come within the parameters fixed under ISRI Co .....

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..... lower authority and reduced the penalty. 2. During the course of argument Shri S.V. Kanitkar invited my attention to what is contained in the provisions of the Scrap Specifications Circular 2001 given by ISRI which reads as under :- Parties to a transaction may specify particular variations or additions to these specifications, as are suited for their specific transactions and for their indi .....

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..... in the container will be unaffordable. You are requested to kindly accept our standard material with density of 25 to 40 lbs per cubic foot. You are requested to kindly accept our standard material by considering our good business relations. The reply to the above letter by Ambaji Metal Industries to Crown Metals reads as follows : Please refer to your letter dated 17-2-2001 and have noted .....

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