9911796707
TMI Blog2008 (2) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... se briefly stated are these : The appellant, a private limited company, is engaged in the sale and manufacture of Copper and Copper Alloys. For the purpose of manufacture of various items, the appellant imports copper and brass scrap. In the instant case, the appellant submitted Bill of Entry dated 6-9-2007 for clearance of goods declared it as 41.535 MT of Copper Scrap Barley with assessable value of US $ 301544.10 equivalent to INR 1259535/-. The import was found to be voilative of Circular of the Central Board of Excise Customs (CBEC) No. 56/04 dated 18-10-2004. The said Circular laid down conditions to regulate the import of metal scraps. So far as relevant for the purpose of this case, the Circular provided that import and clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods i.e the scraps were in un-shredded shape was not known to the appellant until the Pre-Shipment Inspection Certificate was made over to the appellant by the State Bank of Bikaner Jaipur. There being no suppression or mala fide intention on the part of the appellant, there being no recovery of any contraband, the authority committed error in confiscating the goods and imposing redemption fine and penalty in lieu thereof. It was also submitted that, as a matter of fact, there was no violation of the Circular of the DGFT inasmuch as the place of import of goods was Nhava Sheva Mumbai, one of the designated ports, though of course the place of discharge was Rewari. It was submitted that the restriction imposed by the Directorate General of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plea of the appellant that the appellant was not aware of the fact that import of scrap in un-shredded form was subject to regulation and that it could be imported only at any of the 15 designated ports. I am not inclined to accept the case of the appellant that it was not aware of the fact that the goods i.e scrap were in un-shredded form. In this view of the matter, I am of the opinion that notwithstanding the fact that there was no intention on the part of the appellant to cheat the Government of its revenue, it is not entitled to complete waiver of the redemption fine and/or penalty. 5. My attention was drawn to various orders of this Tribunal and in particular reliance was placed on an order of the Single Member Bench in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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