9911796707
TMI Blog2008 (9) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : P.K. Das, Member (J)]. The relevant facts of the case, in brief, are the Appellants imported 744 MTs of Melting Steel Scrap. It was found during examination that the goods were unshredded Steel Scrap . Central Government as a consequence of security concern issued Circular No. 56/2004, dated 18-10-2004 to allow the import of unshredded steel scrap through designated Customs Statio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Circular and confiscation of the goods and imposition of penalty and redemption fine are not justified. 3. The learned DR reiterates the finding of the Commissioner. He submits that the appellants cleared the goods on earlier occasions violating the circular. He further submits that the Government Policy for clearance of unshredded metal scrap through the designated ports is for taking steps t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Us, SEZs. By Circular No. 56/2004-Cus., dated 18-10-2004 CBEC clarified the import and clearance of metal scrap in unshredded form would be permitted only at the designated customs stations. It is revealed from the said circular that under Home Ministry s Fax message dated 15-10-2004, State Governments have also been advised to give 15 days grace period to the importers and factory owners to volun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yant R. Patel v. CC, Hyderabad reported in 1997 (89) E.L.T. 164, the importer imported polyester fabrics. 5. In the present case, we find that the appellants imported unshredded metal scrap and against the conditions laid down as a consequence of serious security concern. Therefore, the case laws are not applicable herein. The appellants contended that they have imported the goods at ICD, Garhi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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