9911796707
TMI Blog2018 (8) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue's Appeal is numbered No. CUS/APP 560/09 and that of the assessee's Appeal No as CUS/APP 524-09. The Revenue is in appeal against the impugned order for non-imposition of penalty under Section 112 of Customs Act on the importer and their CHA, while the importer is in appeal against the Portion of the order confirmed against them by imposition of penalty of Rs. 2,34000/- under Section 125 of Customs Act for the confiscated good under Section 111(d) of the Customs Act,1962. 3. The issue involved in this case is regarding the application of restriction imposed by Notification No. 64(RE-08)/04/09 dated 24/11/2008 on the imported consignment of S S Seamless Tube imported by the appellant-importer. The importer has imported the aforesaid g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable for confiscation under the provisions of Section 111(d) of the Customs Act 1962 and Therefore, the case was adjudicating upon by the Adjudicating Authority and vide the impugned order and the imported goods were confiscated under the provisions of Section 111 (o) of Customs Act 1962, however, the Adjudicating Authority has gave option to the redeem the goods imported under Section 125 of the Customs Act on payment redemption fine of Rs. 2,34000/-. 6. The appellant-importer in its grounds of appeal states that, undisputedly the order for import of goods were placed by the appellant when there was no policy restriction for import of such goods but before the goods could enter into Indian territorial water the restriction was imposed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the issue of Notification 81 (RE) with effect from 16.1.2009. This notification being clarificatory in nature required to be given retrospective effect. Therefore, on this ground also for import there need of any specific license by the appellant. 9. Ld. DR reiterates the grounds contained in the appeal memorandum and impugned order. 10. Heard the ld. D.R. and also perused the appeal record. The issue involved in this case has already been discussed in the opening paragraph of this order. The issue is of import of the S S Seamless Tubes during the intervening period when the import restriction was imposed on their import which was subsequently lifted by issue of another Notification as indicated above; also the Bills of Entry has been f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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