2006 (2) TMI 486

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..... [Order]. - This appeal is by the revenue against the order-in-appeal dated 13-7-2005 wherein the order-in-original confiscating and imposing penalty is set aside. 2. The issue involved in this case is that the respondent purchased on High Seas Basis a consignment of Heavy Melting Scrap originating from Iran. The respondent filed the documents for the clearance of the same along with a pre .....

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..... spondent was very vigilant and purchased the consignment after perusing the pre-shipment certificate of a accredited agency in the EXIM policy. The respondent relied upon the pre-shipment certificate of the accredited agency and purchased the consignment. The action of the respondent cannot be faulted with in any way nor can it be said that he was negligent. In this case the appellate authority ha .....

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