9911796707
TMI Blog2014 (5) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... ipment certificate - Held that:- as per the Import Licencing Note 4 of Chapter 72, the import of the impugned items from Nhava Sheva Port is restricted but as per Public Notice No. 16/2004-09, dated 15-10-2004, the impugned items have been allowed to be imported from Nhava Sheva Port subject to compliance of certain conditions - The appellant has also complied with the conditions as per the Public ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order wherein the redemption fine and the penalty against the appellant have been confirmed. 2. The facts of the case are that the appellant filed a Bill of Entry for clearance of Secondary HR Coils and End Cuttings at Nhava Sheva Port. The contention of the Revenue is that import of Secondary/Defective HR Coils covered under CTH No. 7208 are not allowed to be imported through the JNPT, Nh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that in the case of MTC Business Pvt. Ltd. v. Commissioner of Customs (Import), Nhava Sheva - 2012 (275) E.L.T. 462 (Tri.-Mumbai) wherein the goods falling under Tariff Item 7204 49 00 was allowed to be imported through Nhava Sheva Port. Therefore, the impugned goods are not liable for confiscation and the same may be allowed for importation from Nhava Sheva Port and the impugned order impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ressed and loose form shall be permitted through the following ports only: (1). Chennai, 2. Cochin, 3. Ennore, 4. JNPT, 5. Kandla, 6. Mormugao, 7. Mumbai, 8. New Mangalore, 9. Paradip, 10. Tuticorin, 11. Vishakhapatnam, 12. ICD, Tughlakabad, 13. Pipavav, 14. Mundra and 15. Kolkata. Moreover, in case of such imports the exporter shall furnish the following documents to the customs at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of MTC Business Pvt. Ltd. (supra) the import of melting scrap was allowed to be imported from Nhava Sheva Port. Therefore, the impugned goods in the matter before me are also entitled for import from Nhava Sheva subject to the fulfilment of the conditions mentioned in Public Notice No. 16/2004-09, dated 15-10-2004. 8. In view of the above observations, I set aside the impugned order quo i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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