9911796707
TMI Blog2010 (6) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... o was approved by the Board was available, even though the agency was subsequently de-listed - C/1216/2005 - A/856/2010-WZB/AHD - Dated:- 23-6-2010 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) REPRESENTED BY : Shri P.M. Dave, Advocate, for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - As per the facts on record appellant imported heavy melting scrap from M/s. D.K. Metals Alloys, Somalia and one IGM and 10 separate bills of lading were filed by the appellant's agent with Kandla Customs on 27-4-05 declaring the goods as heavy melting scrap totally weighing 2503 MT. On examination of the said scrap it was found that 96.260 MT is of war ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rap on the ground of misdeclaration as HMS with an option to redeem the same on payment of redemption fine of Rs. 4.32 lakhs. In addition he also confiscated the remaining HMS scrap weighing 147.740 MT with an option to the appellant to redeem the same on payment of redemption fine of Rs. 6.50 lakhs. Penalty of Rs. 10 lakhs was imposed upon the importer M/s. R.A. International, in terms of the provisions of Section 112 of the Customs Act, 1962. 4. Learned advocate appearing for the appellant does not dispute the absolute confiscation of the war material found present in the consignment. However he submits that as required under law a pre-shipment inspection certificate was issued by an agency approved by the Central Board of Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een that inasmuch as in the present case also no bill of entry was filed declaring the description or the quantum of the goods and there is no other evidence on record showing the appellant's involvement in the loading of the goods at the exporter's end, the ratio of the law declared in M/s. Kabul Textiles would apply. As such we find no justification for confiscation of the excess found goods or the re-rollable scrap and imposition of the penalty on the appellant. The same are accordingly set aside. However the absolute confiscation of the explosive/war material is upheld. Penalty for presence of war material is also not justified inasmuch as pre-shipment certificate from an agency, who was approved by the Board was available, even though ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
