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Issues:
1. Confiscation of goods and imposition of penalty upheld by the order-in-appeal. 2. Import of stainless steel scrap from Pakistan through Land Customs Station, Amritsar. 3. Denial of clearance by authorities based on public notice and CBEC instructions. 4. Appellant's argument of eligibility to import goods from Land Customs Station, Amritsar. 5. CBEC instructions necessitated due to a previous incident involving metal scrap. 6. Applicability of Notification No. 63/94 dated 21-11-1994. 7. Requirement of certificate for imported metal scrap to avoid war-related materials. 8. Failure of appellant to comply with the amended procedures of EXIM policy. 9. Imposition of penalty under Section 112 of the Customs Act, 1962. Analysis: The appeal was filed against the order-in-appeal upholding the confiscation of goods and imposition of penalty. The appellant imported stainless steel scrap from Pakistan through Land Customs Station, Amritsar, which was denied clearance by the authorities citing that metal scrap imports were only permitted through designated ports. The appellant waived the issuance of show cause notice and personal hearing. The adjudicating authority confiscated the cargo and imposed a penalty, leading to the appeal. The appellant argued that they were eligible to import goods from Land Customs Station, Amritsar, as per Notification No. 63/94, and the denial based on a public notice was incorrect as it could not override the notification. Alternatively, it was stated that attempts were made to clear the consignment through a designated port, but permission was denied by the rail authorities, absolving the appellant from fault. The Departmental Representative contended that the authorities correctly followed CBEC instructions necessitated by a previous incident involving metal scrap. The government's decision to route metal scrap imports through designated ports aimed to prevent a re-occurrence of such incidents. The appellant's failure to comply with these instructions was highlighted. The Tribunal observed that the appellant filed the bill of entry at Land Customs Station, Amritsar, for the clearance of stainless steel scrap, subject to conditions under the EXIM policy. Amendments to the policy required a certificate ensuring the absence of war-related materials in the imported scrap and mandated imports through designated ports. Land Customs Station, Amritsar, was not designated for metal scrap imports, and the appellant overlooked the amendment and public notices issued in this regard. The Tribunal held that ignorance of the law could not justify the appellant's actions, as the import of stainless steel scrap through Land Customs Station, Amritsar, was not permitted under the EXIM policy. The order of confiscation was upheld, along with the requirement of redemption on payment of a fine. However, the penalty imposed under Section 112 of the Customs Act, 1962, was reduced to Rs. 20,000 considering the appellant's inadvertent error. In conclusion, the appeal was allowed partly, upholding the order of confiscation and redemption while reducing the penalty imposed on the appellant.
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