2006 (7) TMI 442

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..... irected against Order-in-Appeal dated 3rd February, 2006 which upheld the Order-in-Original imposing the penalty on the appellants. 2. The relevant facts that arise for consideration are that the appellants herein had purchased Heavy Melting Scrap on High Sea Sale basis from one M/s. Shankar Steels, Meerut. Since the origin of this Heavy Melting Scrap was shown as Iran all the goods were cleared .....

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..... ing for the appellants, submits that the appellants had procured the goods on High Sea Sale basis, would in any way may not be aware that there is some explosive material found in the containers. It is also his submission that out of 10 containers, only 2 containers contained explosive materials were found, and that also in miniscule quantity. 4. Learned D.R. submits that since the presence of e .....

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..... llants contention that since they had purchased the consignment on High Sea sale basis which indicated non-presence of any explosive material, they have not violated any provisions of law. Therefore, impugned order is liable to be set aside. Accordingly, penalty imposed on the appellants is set aside. Appeal is allowed. (Dictated and pronounced in the Open Court) - - TaxTMI - TMITax - Custo .....

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