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2008 (1) TMI 213

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..... the grades permitted to be imported freely, as per Exim Code 7602 of ITC(HS) - since the importers did not have a licence to cover the goods in question, confiscation & redemption fine are justified - C/942/2007 - A/83/2008-WZB/C-I/(CSTB), - Dated:- 21-1-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri A.K. Srivastava, Member (T) [Order per : Jyoti Balasundaram, Vice-President]. - .....

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..... er Exim Code 7602 of ITC(HS) classification of Export and Import Items 2004-09 read with para 2.1 of the FTP 2004-09 and Section 5 of the Foreign Trade (D R) Act, 1992, and since the importers did not have a licence to cover the goods in question, the case was adjudicated (the importers waived issue of show cause notice) by confiscation of the goods in question with an option to redeem the same .....

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..... d to clear as Trump." The partner of the importer has also admitted that the goods were duly classifiable under ISRI specification "Troma". 3. In the light of the above, the department has established that the goods imported by the appellant herein were misdeclared as "Trump" grade, when they were actually "Troma" grade. As the Troma grade was "other grade of waste and scrap", which was not .....

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