2018 (6) TMI 943

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..... ods which were though imported during the period of restriction, but the Bills of Entry was filed after 16.01.2009, the clearance was allowed without license. Held that:- Certainly the Appellant is at loss since the restriction was not applicable in case of consignments which though imported during restricted period but in respect of which Bills of Entry were not filed till 16.01.2009, such imp .....

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..... stricted category under DGFT Notification No. 64(RE-2008/2004-2009 dated 24.11.2008. The goods were confiscated but allowed to be redeemed on payment of redemption fine of ₹ 1,75,000/- and penalty of ₹ 75,000/-vide OIO dated 23/27.01.2009. The appellant filed appeal before the Commissioner (Appeals) who upheld the adjudication order. Hence the present appeal. 2. None appeared for th .....

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..... they would have waited for one week to file Bill of Entry, the consignment would have cleared without any restriction and confiscation. Hence the impugned order is not legal. 5. After perusal of the facts of the case, we find that certainly the Appellant is at loss since the restriction was not applicable in case of consignments which though imported during restricted period but in respect of .....

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