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Issues involved: Appeal against order of Commissioner regarding import of Heavy Melting Scrap in violation of shipping restrictions.
Details of the judgment: Issue 1: Violation of shipping restrictions The appellant imported Heavy Melting Scrap from Iran, which was shipped from the port of Bandar Abbas. The Handbook of Procedures allowed only shredded scrap to be shipped to India from this port as per Para 2.32. A restriction was imposed w.e.f. 19-9-2005, and a Circular was issued on 3-10-2005. The appellant claimed that they obtained a Pre-shipment certificate on 18-9-2005, a day before the restriction came into force, and the actual shipment date was 26-9-2005. The Tribunal acknowledged a technical violation but deemed the imposed redemption fine of Rs. 11 lakh and penalty of Rs. 4 lakh as excessive. They considered the timing of the restriction and the pre-shipment certificate, leading to a reduction of the redemption fine to Rs. 50,000 and penalty to Rs. 25,000 for leniency. Final Decision: The appeal was disposed of with the reduced redemption fine and penalty as mentioned above.
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