9911796707
TMI Blog2006 (2) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... laiming the benefit of exemption Notification No. 21/2002 Sl. No. 495. Revenue proceeded against the appellants on the ground that import of metallic waste and scrap in unshreded, compressed and loose form shall be permitted only through some listed ports in terms of Para 2.32 of the Handbook of Foreign Trade Policy Procedure 2004-2009. Hyderabad ICD port is not one of the ports listed in the said policy. The Original Authority on the basis of the import policy and CBEC s Circular No. 56/2004-Cus., dated 18-10-2004 held that the goods have been imported in violation of Para 2.32 of the Handbook of Procedures 2004-2009 as amended by Public Notice No. 16/2004-2009, dated 15-10-2004 and therefore are liable for confiscation under Section 111(d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leared from JNPT port only. In the present case, the goods are imported through JNPT only and since there is no condition that the goods should be cleared from JNPT only, the appellants fulfilled all the conditions of the notification and therefore, the aluminium scrap imported by the appellant is not in violation of Para 2.32 of the import policy 2004-2005. (3) The respondent s finding that the goods falling under 76020090 are restricted for import as per the ITC HS Classifications is not correct and legal. The Para 2.32 of Handbook of Procedures 2004-2005 is amended vide Public Notice No. 16/2004, dated 15-10-2004. Therefore, the ITC HS on the subject has to be read along with PN No. 16/2004. The metallic waste and scrap in un-shred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed through all ports/ICDs/CFSs/LCSs without any pre-shipment inspection certificate. As far as the impugned goods are concerned, there is no indication that they are shredded. Therefore, it is very clear that they cannot be imported through all ports in the light of the Govt s policy and Ministry s Circular No. 56/2004, dated 18-10-2004. As per this Circular, when the metal scrap is in unshredded, compressed or loose form, the same would be permitted for import and clearance only at the designated Customs Stations. Since, Hyderabad ICD is not one of the specified Customs Ports, the import and clearance at Hyderabad ICD is restricted in terms of the above mentioned circular. The appellant contends that the above Circular is in violation of P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscation under 111(d) is sustainable. Further, the adjudicating authority has come to the conclusion that the description of the goods as given in the Bill of Entry and other documents is different from what has been imported. This conclusion of the adjudicating authority is based on the re-examination of the goods and the definition of ISRI code Tread . We do not want to go deep in to this matter in the absence of technical opinion. However the fact remains that the goods are in unshredded form and they should have been cleared only through Nhava Sheva where it was imported. But, there is no mala fide on the part of the appellants. It is also seen that the appellants did not have previous experience of the import of similar goods and were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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