2006 (3) TMI 638

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..... ]. This appeal is directed against the order-in-original dated 31-5-2005 wherein the Heavy Melting Scrap imported by the appellant is confiscated with an option to redeem the same on payment of redemption fine and penalty being imposed under Customs Act. 2. The issue involved in this case is that the appellant imported Heavy Melting Scrap, and filed Bill of Entry for the clearances of the .....

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..... an agency having its branch in Abidjan, though the said branch is not mentioned in the list of the EXIM Policy. It is noteworthy to mention here that the 100% inspection of the consignment was undertaken and nothing objectionable was found in the consignment. To my mind if there is nothing objectionable in the consignment that would attract the provisions of the Customs Act, the confiscation and t .....

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