2010 (12) TMI 498

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..... declaration, did not result in any evasion or violation of licensing regulation - Thus, the explanation offered by the Inspection Agency appears acceptable - Held that: there is no justification for confiscation of the goods and imposition of penalty on the appellants - The appeal is allowed in favour of assessee. - C/197/2009-SM(BR) - 1517/2009-SM(BR)(PB) - Dated:- 4-12-2009 - Shri M. Veeraiy .....

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..... pendent inspection and testing company) certifying that the goods in six containers are SS Magnetic Ball Scrap 400 Series . Subsequently, the said inspection agency had clarified that by oversight they mentioned only the presence of ball scrap and plate scrap was omitted in the certificate. The original authority has categorically held that there is no licensing restriction violated and no mis-de .....

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..... ere seeking release of Bank guarantees. 4. I find that the alleged misdeclaration was not due to the any omission or commission on the part of the appellant, and apparently it was a mistake on the part of third party namely, pre-shipment inspection agency. It is also noticed that mis-declaration, if any, did not result in any evasion or violation of licensing regulation. Under these circumstance .....

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