9911796707
TMI Blog2015 (5) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance of Zinc Scrub. It is well settled proposition of law that ignorance of law is no excuse especially in the present proceedings when the appellant was a regular importer of Zinc Scrub imported through ICD Khodiyar. Accordingly, the imported goods Zinc Scrub through ICD Sanand have been correctly held to be liable to confiscation/redemption fine and imposition of penalty. The Commissioner (Appeals) has already extended sufficient benefits to the appellant by reducing the redemption fine from ₹ 4.5 lacs, imposed by the Adjudicating Authority to ₹ 2.5 lacs. Penalty imposed upon the appellant under section 12 of the Customs Act 1962 has also been substantially reduced from ₹ 2.5 lacs to ₹ 1 lac by the First Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings. He relied upon the following case laws: i) ITC Ltd Vs CC(A), Bangalore - 2009(248)ELT.279 (Tri.Bang) ii) Mool Chand Steels Pvt Ltd Vs CC Kandla - 2006(206)ELT.793 (Tri.Del) 3. Shri S P Shukla, Authorised Representative appearing on behalf of the Revenue relied upon the following case laws : i) Agarwal Metral Works Ltd Vs CCE - 2008(226)ELT.129 (Tri.Del.) ii) Jindal Stainless Ltd Vs CCE New Delhi iii - 2013(297)ELT.58 (Tri.Del.) 3.1 It was also argued by the Learned Authorised Representative that the appellant was a regular importer of Zinc Scrub at Khodiyar and never approached the department with any request that the consignment has wrongly being shipped to ICD Sanand. That department observed at the time of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D Sanand which was not permissible ICD for clearance of Zinc Scrub. It is well settled proposition of law that ignorance of law is no excuse especially in the present proceedings when the appellant was a regular importer of Zinc Scrub imported through ICD Khodiyar. Accordingly, the imported goods Zinc Scrub through ICD Sanand have been correctly held to be liable to confiscation/redemption fine and imposition of penalty. The Commissioner (Appeals) has already extended sufficient benefits to the appellant by reducing the redemption fine from ₹ 4.5 lacs, imposed by the Adjudicating Authority to ₹ 2.5 lacs. Penalty imposed upon the appellant under section 12 of the Customs Act 1962 has also been substantially reduced from ₹ 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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