9911796707
TMI Blog2007 (8) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... sustained and penalty set aside - Appeal Nos. C/425 & 426/2004 - Final Order Nos. A/1254-1255/2007-WZB/C-IV/(SMB) - Dated:- 22-8-2007 - [Order per] - Vide the impugned order the Commissioner of Customs (Appeals) has upheld the adjudication order passed by the Additional Commissioner of Customs who had ordered confiscation of 'cold rolled steel strips in coil form' valued at Rs. 5,01,267/- a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ian Standards (BIS). Since the supplier was not registered with BIS, show cause notices proposing confiscation and penal action were issued and adjudicated by passing orders-in-original dated 3-7-2002. The Commissioner (Appeals) passed a common order remanding the case back to the lower authority to examine the issue afresh in the light of clarification dated 23-10-2001, 19-11-2001 and 30-3-2001 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d imposed penalties as above. The Commissioner (Appeals) interpreted the BIS letter of 30-3-2001 to mean that the imported goods do not confirm to IS 4397. 4. However, I see force in the submission of the appellants that the BIS has only stated that the chemical and mechanical properties specified in IS 4397 and specifications of material imported do not match and that cold rolled carbon strip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase order, supplier's order confirmation invoice and the mills test certificate. The appellants have also satisfactorily explained that EN 10204 shown in the test certificate is not the grade of the goods but. a testing standard. In view of the BIS clarification dated 30-3-2001 that the quality of imported goods is different from the one covered under Serial No. 100 of Appendix V to Notification 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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