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TMI Blog2009 (3) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, for the Appellant. Shri Fateh Singh, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. Two appeals by the parties and two appeals by the Department arise out of common Order-in-appeal and, therefore, they are being dealt with by a common order. 2. Heard both sides. 3. The relevant facts, in brief, are that M/s. J.K. Metals purchased on high-sea sale basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out Rs. 12 lakhs. He also imposed penalty of Rs. 50,000/- on M/s. J.K. Metals and Rs. 20,000/- on Global Marine Agencies, the Custom House Agent (C.H.A.) who had handled the consignments. The parties filed appeal before the Commissioner (Appeals) against the order of the original authority and, the department also filed appeals seeking order of confiscation of the balance quantity of material. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso opposes the prayer of the department for confiscating the Heavy Melting Steel Scrap which was allowed clearance by the orders of the authorities below. 5. Learned D.R. submits that more than 50% of the material was found to be used war materials; that Pre-inspection certificates produced, on the face of it, are not valid for the import of the consignment; that the entire consignment should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also noticed that the consignment has been accompanied by prescribed certificates from authorized agency. The examination report by the Customs/Police authorities clearly throw serious doubt on the manner of inspection carried out by the authorized inspection agency and on the authenticity of the certificate issued by the Agency. However, for failure of the inspection agency penalties on the impo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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