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2006 (3) TMI 52 - AT - CustomsCustoms Heavy melting scrap Appellant filled bill of entry including pre-inspection certificate issued by Bureau Veritas Abidjan, which was not mentioned in the list of EXIM Policy 100% inspection of consignment was undertaken and nothing objectionable was found in the consignment Confiscation and penalty set aside
Issues:
1. Confiscation of Heavy Melting Scrap imported by the appellant under the Customs Act for not producing a pre-inspection certificate from an accredited agency as per EXIM policy. Analysis: The appeal was filed against the order-in-original dated 31.05.2005, which confiscated the Heavy Melting Scrap imported by the appellant with an option to redeem it on payment of redemption fine and penalty. The main issue in this case was that the appellant imported the scrap and filed the Bill of entry along with a pre-inspection certificate issued by an agency in Abidjan, which was not mentioned in the list of the EXIM policy. Despite no objectionable war materials being found in the consignment after a 100% examination, a show cause notice was issued for confiscation due to the lack of a certificate from an accredited agency as per policy. The adjudicating authority then confiscated the consignment and imposed a penalty, leading to the appeal. Upon considering the submissions and examining the records, it was noted that the appellant did produce a pre-inspection certificate from an agency with a branch in Abidjan, albeit not mentioned in the EXIM policy list. Notably, the consignment was subject to 100% inspection, revealing no objectionable items. The Tribunal emphasized that if nothing objectionable was found in the consignment, the provisions of the Customs Act should not apply, rendering the confiscation and penalty imposition incorrect and unsustainable. Consequently, the Tribunal held that the order of confiscation of Heavy Melting Scrap and the penalty imposition were unjustifiable. The impugned order was set aside, and the appeal was allowed with any consequential relief due to the appellant, thereby providing a favorable outcome in this case.
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