9911796707
|
Home
Issues:
1. Confiscation of imported goods with an option to redeem on payment of redemption fine and penalty imposition under Section 112 of the Customs Act, 1962. Detailed Analysis: The appeal was filed against an order-in-original confiscating imported goods with an option for redemption and imposing penalties under the Customs Act, 1962. The appellants imported Heavy Melting Scrap from Mozambique but failed to provide necessary documents like Sales Contract and Pre-shipment Inspection Certificate as required by the EXIM Policy. The Commissioner found the appellants in violation of the policy conditions, leading to confiscation and penalties. The appellants argued that they were unaware of the policy amendment requiring the Pre-shipment Inspection Certificate, as they had entered into a contract before the policy change. The goods were examined, and no war-related material was found. The amendment to the policy mandating the Pre-shipment Inspection Certificate came into effect before the Bill of Lading date, giving the appellants time to comply. However, the appellants failed to produce the required certificate, leading to penalties and confiscation. The supplier provided a certificate stating the absence of prohibited items in the consignment, and the examination also confirmed no war-related material. The Tribunal noted that the loading process likely started before the policy amendment, and the appellants' lack of awareness was not intentional. The Tribunal found the appellants' actions did not indicate any intention to import prohibited items, as evidenced by the supplier's certificate and examination results. The Tribunal set aside the order-in-original, ruling in favor of the appeal.
|
