9911796707
TMI Blog2011 (4) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the inspection agency, including cancellation of power of inspection given to them - Decided in favour of the assessee - However, confiscation of 9.533 MTs of war material is, however, upheld - C/20/2008 - A/727/2011-WZB/AHD - Dated:- 28-4-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. Shri P.M. Dave, Adv. for the Assessee; Shri R.S. Sangia, SDR for the Revenue. Per: Mrs. Archana Wadhwa: After hearing both sides, duly represented by Shri P.M. Dave, learned advocate appearing for the appellants and Shri R.S. Sangia, learned SDR appearing for the Revenue, we find that the appellants imported consignment of 250 MTs of Heavy Melting Scrap in 15 containers and filed Bill of Entry dt.23.04.2007 for clearance of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em. 3. As a result of above development, the remaining 11 containers were also de-stuffed and examined and the war material was segregated. As a result, out of the total consignment of 250 MTs of scrap, 9.533 MTs were found to be used arms and ammunition scrap. Accordingly, proceedings were initiated against the appellant for confiscation of said 9.533 MTs of war material along with confiscation of balance waste and scrap for imposition of penalty upon the appellant. 4. During the course of adjudication, the appellant contended that they are not guilty of any contravention of provisions of either Customs Act or of Foreign Trade Policy, inasmuch as they have duly complied with all the requisite procedural requirements. Being a 100% E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reasoning adopted by the Commissioner and submitted that there is virtually no finding, reflecting any malafide on the part of the appellant. In fact, he submits that the primary report of Directorate of Forensic Science, Gandhingar, was to the effect that the cargo did not contain any dead, live device or bomb or explosive material. As per the said report, it was only the presence of cut and broken gun barrels, parts of ammunition carrying boxes, parts of various types of launchers, machine guns, exploded shells etc was confirmed. The Commissioner, while adjudicating, has only referred to various provisions of Foreign Trade Policy as also various requirements and has held that since 9.533 MTs of used arms and ammunitions has been foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to be followed by them. Further, it is the appellant himself, who informed the Revenue about the presence of war material in the consignment in question. As such, it can be held that the small percentage of war material in the imported scrap was not on account of any malafide on the part of the assessee. The appellant is not challenging confiscation of the used war material to the extent of 9.533MTs. The challenge is only to the confiscation of the balance quantity of waste and scrap for which a proper certificate from the authorized agency stand produced by them. No knowledge or malafide stand attributed to the appellant by Commissioner in his impugned order. The Tribunal, in all above referred matters, has observed that absence o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
