2012 (11) TMI 876

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..... espondent. [Order per : B.S.V. Murthy, Member (T)]. -  The appellant imported seamless steel wide coils/strips under Customs Notification No. 93/94-Cus., dated 10-9-2004 under advance licence. According to the Notification, the appellant was to utilise the imported material for manufacture of finished goods and exportation of the same. The Notification also required the appellant not to div .....

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..... ed against the appellant for non-fulfilment of the conditions of Notification and the impugned order has been passed wherein it has been held that the appellant is liable to pay standard rate of duty applicable on the whole quantity of material imported by them. Further, goods have been confiscated, redemption fine has been imposed and penalty is also imposed. 2. Learned counsel for the appe .....

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