9911796707
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Issues:
- Confiscation of Heavy Melting Scrap imported by the appellant under Customs Act for not producing a pre-inspection certificate from an accredited agency as per EXIM policy. Analysis: The appellant imported Heavy Melting Scrap and filed the Bill of Entry along with a pre-inspection certificate issued by an agency not mentioned in the list of the EXIM policy. As a result, the consignment underwent 100% examination, revealing no objectionable war materials. Despite this, a show cause notice was issued for confiscation of the HMS due to the absence of a certificate from an accredited agency as per the policy. The adjudicating authority confiscated the consignment and provided an option for redemption upon payment of a fine and imposed a penalty. Upon reviewing the submissions and records, the judge noted that the appellant presented a pre-inspection certificate from an agency with a branch in Abidjan, albeit not listed in the EXIM Policy. Given that the consignment underwent thorough inspection with no objectionable findings, the confiscation and penalty imposition under the Customs Act were deemed unjustifiable and incorrect. Consequently, the judge concluded that the order of confiscation and penalty imposition on the HMS should be set aside. In the final decision, the appellate tribunal ruled in favor of the appellant, setting aside the order of confiscation and allowing the appeal with any necessary consequential relief to the appellant. The judgment highlighted the importance of the actual inspection results in determining the applicability of Customs Act provisions, emphasizing that the absence of objectionable items in the consignment negated the basis for confiscation and penalties.
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