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TMI Blog2016 (3) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... acts of the case are that the Appellant imported a consignment of 7435 pieces of "Old and Used Tyres" from M/s Jabal Afghanistan Auto Tyres TR.LLC under Invoice No. AKUC-1597 dated 10.08.2013 and Bill of Lading No. GSA/DXB/DEL/131E dated 08.08.2013 and on arrival of the consignment at the port of import, the appellant had filed the Bill of Entry No. 3193753 dated 05.09.2013 for clearance of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order dated 31.12.2014, ordering for confiscation of goods under Section 111(d) and 111(o) of the Act. However, the adjudicating authority has given the option to the appellant to redeem the goods on payment of redemption fine of Rs. 4,40,000/-. It was further ordered to re-export the imported goods, since the same were imported in contravention of the Rules, 2008. Besides, penalty of Rs. 2,20,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as confirmed by this Tribunal in the case of Jibran Overseas (supra). 3. On the other hand, Sh. D. Singh, the Ld. DR appearing for the Respondent reiterated the findings recorded in the impugned order. 4. I have heard the Ld. Counsel for both the sides and perused the records. 5. It is an admitted fact that the issue involved in the case of Jibran Overseas (Supra) is entirely identical to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se on payment of redemption fine and penalty. 6. In the light of the decision of this Tribunal in the case of Jibran Overseas (supra), I hold that the findings of the lower authorities that MOEF permission is required for clearance of the consignments of old and used tyres are not legally sustainable, and thus, I allow for redemption of imported consignment on payment of redemption fine of 15% on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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