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TMI Blog2018 (4) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... a case of venial breach of the “Steel and Steel Products (Quality Control) Second (Amendment) Order, 2014 dated 31 March, 2014”. The goods did not bear the requisite mark or sticker. Further the bona fide of the appellant is evident on the face of the record as they offered to re-export the goods, on the clearance being object to for domestic consumption. There is no deliberate breach of the quality control order and for the venial breach the provisions of confiscation and penalty are not attracted - Confiscation and penalty set aside - appeal allowed - decided in favor of appellant. - C/70425/2017-CU[SM] - FINAL ORDER NO. 70773/2018 - Dated:- 16-4-2018 - Mr. Anil Choudhary, Member (Judicial) Shri Parth Mullick (Advocate) for A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ensure compliance of Steel and Steel Products (Quality Control) Second (Amendment) Order, 2014 is case of CRNO and CCR instructions. 3. Inspection of the container and examination of goods therein was done by the Shed Officers in presence of SIIB Officers and Party representative on 24 August, 2015. During the course of examination it was noticed prima facie that the container contained 18 bundles of steel sheet in coils, out of which 03 bundles were of galvanized steel sheets in coil and remaining 15 bundles were of Cold Rolled Non-Grain Oriented Silicon Steel Sheet in coil form. The Cold Rolled Non-Grain Oriented Silicon Steel Sheet did not bear the requisite standard marked of BIS which is mandatory for Cold Rolled Non-Grain Orien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o required sizes but they missed to put the BIS marking before dispatching to the appellant. Shri Sethia also prayed that the venial breach may be condoned. Further Shri Sethia did not produce any authorization given by M/s China Steel Corporation, Taiwan to M/s Kawarin Enterprises Pvt. Ltd. Similar statement was given on interrogation of Shri Shankar Singh, Deputy Manager of appellant who further stated that the shipment was accompanied with Mill Test Report of manufacturer namely M/s China Steel Corporation, Taiwan and the coils were found to bear 50CS600C628 which indicates the specification/quality of the product. Further these goods were dispatched by M/s China Steel Corporation, Taiwan in the shape of mother coil with dimension as m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lued at ₹ 11,68,473.96/- under Section 111(d) of the Act with an option to redeem of payment fine of ₹ 2 lakhs and further allowing the said goods for re-export to the country from which they have been imported. Further the penalty of ₹ 75,000/- was also imposed under Section 112(a)(b)(i) of the Customs Act, 1962. The other goods in the same bill of entry 3,562 Kg Electro Galvanized Steel Sheet in Coil, mentioned as item no. 2 in bill of entry dated 12 August, 2015 valued at ₹ 2,41,230/- was allowed to be cleared for domestic consumption on payment of appropriate duty. 8. Being aggrieved the appellant preferred appeal before Commissioner (Appeals) who rejected the appellant‟s appeal and confirmed the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further the bona fide of the appellant is evident on the face of the record as they offered to re-export the goods, on the clearance being object to for domestic consumption. In this view of the matter I hold, there is no deliberate breach of the quality control order and for the venial breach the provisions of confiscation and penalty are not attracted. Accordingly, I set aside the order of confiscation and penalty. The learned counsel informs that they had cleared the goods and have re-exported by paying the redemption fine and penalty. Accordingly, appellant shall be entitled to refund of the duty, redemption fine and penalty deposited by them. I further direct the authority to refund the amount refundable, within a period of 60 days fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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