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TMI Blog2015 (11) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... f the redemption fine and penalty deposited by the appellant as per Rules, preferably within a period of 60 days from the date of receipt of a copy of this order. - Decided in favour of assessee. - APPEAL NO. C/251/11-Mum - Final Order No. A/2494/2015/SMB-WZB - Dated:- 19-6-2015 - Shri Anil Choudhary, Member (Judicial) For the Petitioner : Shri N.D. George, Advocate For the Respondent : Shri M.S. Ready, Dy. Commr. (A.R.) ORDER Per: Anil Choudhary: The appellant M/s M.B. Tubes is in appeal against Order-in-Original dated 17.03.2011 by which order of confiscation for 267.42 metric tons of goods valued at ₹ 69,53,587.4 have been confiscated under Section 111(d) of the Customs Act with further option to redeem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt and they requested for leniency. The Commissioner of Customs found that the import of a checkpoints being secondary or defective covered under CTH 7208 is not allowed through the JNPT as such that is a port restriction for import. Further it was noticed that the pre-shipment certificate regarding description material quality, chemical analysis of the material, visible inspection, thickness Cenvat of the material and the ITC HS Code number from any of the inspection agency is not accompanied. Thus it was found that the import has been made in violation of the policy provisions and the importer has also not submitted the pre-shipment certificate from any recognised inspection agency. It is further found that there is no dispute regarding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption of goods are being stated as a Secondary HR Coils and End Cuttings , country of origin Canada, further stating that 100% visual inspection during loading process, spot radioactive check by handheld equipment. In the inspection report, it is further certified and audited that the consignment does not contain any types of arms, ammunition, mines shells, cartridges, radioactive contaminated or any other explosive material in any form either used or otherwise, and the consignment was checked for radiation level and it does not have radiation levels in excess of natural background. 3.2 The learned Counsel further urges that the issue is no longer res integra as under similar facts and circumstances, this Tribunal in the case of Mohamme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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