2009 (6) TMI 749

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..... , Jt. CDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The appellants herein imported 25.90 MTs of H-Beams and filed a Bill of Entry for clearance of the same under CTH 7308.90. The goods were found to be weldable structural steel which is covered under Sl. No. 92 of the Ministry of Commerce Notification No. 44/2000 dated 24-11-2000 which required BIS certificat .....

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..... 0 covers weldable structural steel. Therefore, in the absence of registration certificate as required under Notification No. 44/2000, the goods have been rightly confiscated and we uphold the confiscation. However, having regard to the totality of the facts and circumstances of the case and to the value of goods which is approximately Rs. 5 lakhs, we reduce fine and penalty to Rs. 50,000/- (Rupees .....

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