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TMI Blog2016 (12) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the main appeal may be taken up for hearing and decision along with Misc. Application. In view of the facts that the appeal is in respect of a live consignment, MA is allowed and with the consent of Ld. DR for the Department, appeal is taken up for decision. 2. The brief facts of the case are that the appellant had filed Bill of Entry No.6216790 dated 02.08.2016 with Commissioner of Customs, NOIDA Customs Commissionerate for assessment and clearance of different types of Boll Bearings imported from China. The goods were subjected to First Check System of assessment. On first check, the customs Authorities found that the declarations on the imported goods for the purpose of compliance with the provision of Legal Metrology (packaged comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 173) E.L.T. 524 (Tr.-Kolkata). Through Order-in-Original No.11/Pr. Commr./Noida-Cus/2016-17 dated 23.09.2016, the Original Authority decided the said show cause notice dated 28.04.2016, and ordered for confiscation of the goods involved in said Bill of Entry dated 02.08.2016 and imposed redemption fine of Rs. 12 lakh under Section 125 of Customs Act, 1962. He further imposed penalty of Rs. 4 lakh on the importer. Aggrieved by the said Order-in-Original, the appellants are before this Tribunal. 3. The learned counsel has argued that in the said case of Keshan Corporation, this Tribunal in para 8 has held that the compliance of the requirements of said notification dated 24.11.2000 was to be ensured before the goods are cleared for home cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore him in the said case of Keshan Corporation is that the purchase orders were never placed on record by noticee, before the personal hearing nor at the time of filing of Bill of Entry nor subsequent to that and the same appeared to him as afterthought. I do not find such reason to be sufficient to refuse to follow the Final order deciding issue passed by this Tribunal in the said case of Keshan Corporation. In view of the above, I set aside the impugned order and direct Principal Commissioner of Customs Noida, Customs Commissionerate to allow the importer to fulfill the requirement for compliance of Notification No.44 (RE-2000)/1997-2000 dated 24.11.2000, by pasting stickers on the goods imported when the goods are still under the control ..... X X X X Extracts X X X X X X X X Extracts X X X X
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