9911796707
TMI Blog2008 (8) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : B.S.V. Murthy, Member (T)]. The appellants filed a bill of entry on 24-11-2004 for clearance of 215.4 MTs of old and used pipes (Rerollable scrap) of Jordan origin. On examination of the goods carried out by Customs officers, the consignment was found to contain 64.74 MTs of various war items including used ammunitions, broken armoured vehicles etc. Conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confiscation is incorrect and therefore may be set aside; that the penalty of Rs. 2.5 lakhs imposed was very high. He also submitted that there was considerable delay consequent to the examination and adjudication process and therefore the appellants had to suffer heavy demurrage and other storage costs. He requested that having regard to the circumstances of the case and the excessive expenses th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of redemption fine was appropriate. 3. We have considered the submissions from both the sides. We find that both the decisions cited by the ld. Advocate for the appellants related to the same period when this consignment was imported and in both the cases the pre-shipment certificate was available. The appellants while making the high sea purchase should have insisted upon pre-shipment certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad to suffer considerable amount of demurrage, storage charges etc., the redemption fine and penalty, in our opinion, have to be reduced. Accordingly, redemption fine imposed is reduced to Rs. 1 lakh (Rupees one lakh only) and the penalty is reduced to Rs. 5,000/- (Rupees five thousand only). But for the above modifications, the appeal filed by the appellants is rejected. Cross-objection filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
