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TMI Blog2007 (3) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 749683 and 749696 dated 28-1-2005 for clearance of the goods. The Bills of Entry were accompanied by Pre-shipment Inspection Certificates issued by M/s. Bureau Veritas, Abidjan (capital of Ivory Coast). The Abidjan branch of M/s. Bureau Veritas, was not one of the inspecting agencies empanelled for such purposes by the Customs authorities vide Appendix 28 to the relevant EXIM policy. But the Bombay branch of the same agency was recognized for the purpose at the material time (learned counsel at this stage submits that the Abidjan branch of Bureau Veritas was subsequently added to the panel of inspecting agencies in Appendix 28 ibid). The EXIM policy had stipulated that metal scrap imports must be covered by pre-shipment inspection c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner, 2003 (159) E.L.T. 956 (Tri.-Mumbai) to his submission that, where end-use certificate is produced, penalty cannot be imposed. 4. Learned SDR submits that, in the case of Northern India Steel Rolling Mills (supra), the amendment to EXIM policy had been brought during the course of loading of consignment abroad and, in such circumstances, it was held that there was no intentional infraction of law by the importer. She also seeks to distinguish the other case cited by counsel. 5. After giving careful consideration to the submissions, I find that the appellants have not established a case for getting rid of confiscation inasmuch as it is an admitted fact that at the time of import, the goods were not accompanied by the manda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f inspecting agencies in Appendix 28 of the EXIM policy and they had also issued identical certificates to the importer. But such certificates issued by the Bombay office of the agency without pre-shipment inspection of the goods would not have been accepted by any prudent authority. Yet another mitigating circumstance is that the scrap imported by the appellants was actually used for the intended purpose (melting in furnace) as evidenced by end-use certificates issued by the proper officer of Central Excise. These circumstances reflected the bonafides of the importer, which should have weighed reasonably with the adjudicating authority. 6. In the aforesaid circumstances, I reduce the penalties of Rs. 20,000/- and Rs. 50,000/- to Rs. 12,5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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