2018 (6) TMI 943

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..... ER Per : Ramesh Nair Brief facts of the case are that the Appellant had imported Stainless Steel Pipes Grade vide Bills of Entry No. 742947 on 09.01.2009. The goods at the material time were falling into restricted 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 Rs. 1,75,000/- and p .....

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..... ey had imported goods during the restricted period and filed Bill of Entry resulting into confiscation of goods. However it should be seen that the restriction was subsequently withdrawn and had they would have waited for one week to file Bill of Entry, the consignment would have cleared without any restriction and confiscation.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 .....

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