Per K.S. Venkataramani:

These appeals have been filed by the Commissioner of Customs, Mumbai on a direction issued by the Central Board of Excise Customs, in exercise of its powers under Sec. 129 D( 1) of the Customs Act 1962 to file an application before the Tribunal in order to determine the legality and propriety of the two adjudication orders captioned above passed by the Addl. Commissioner of Customs, Mumbai.

2. The brief facts are that the respondents filed 4 Bills of Entry for clearance of 4 consignments of low carbon mild steel defective sheets totally weighing 1000 MT on 18.10.84. The goods imported are canalised items as per sr.no.56 Part A Appendix 5 of ITC Policy and could be imported through only canalising agency and could not be imported under OGL. The respondents wrote to the Collector of Customs to say that they are actual users of the materials and had imported it as such and that they had admitted that it was a mistake to have imported because the goods are canalised for import. They requested in their letter dated 18.10.84 that the matter may be adjudicated at an early date without any show cause notice or personal hearing to avoid the demurrage. The concer