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TMI Blog2013 (11) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... mbs/explosives in the consignment of unshredded scrap. Since on examination, it is found that the appellant has imported unshredded heavy melting scrap through ICD, Garh-Harsaru, which is not designated port, it clearly comes out that there is violation of provision of foreign trade policy read with section 11 of the Customs Act, 1962 making the goods liable to confiscation under section 111(d) - Penalty reduced - Decided partly in favour of assessee. - Appeal No. C/26/2009 - FINAL ORDER NO.57096/2013 - Dated:- 25-6-2013 - Mrs. Archana Wadhwa and Mr. Manmohan Singh, JJ. For the Appellant: Shri A.L. Mehata, Consultant For the Respondent: Shri A.K. Jain, JCDR JUDGEMENT PER: MANMOHAN SINGH: The appeal No.C/26/2009 has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 72042190 Other 3. 72042920 of High speed steel 4. 72042990 Other 5. 72043000 Waste and scrap of tinned iron or steel 6. 72044100 Turnings, shavings, chips, milling waste, saw dust, fillings, trimmings and stampings, whether or not in bundles 7. 72044900 Other 8. 72045000 Remelting scrap ingots 9. 74040010 Copper scrap 10. 74040022 Brass scrap 11. 75030010 Nickel scrap 12. 76020010 Aluminum scrap 13. 79020010 Zinc scrap 14. 80020010 Tin scrap 15. 81042010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, 3.Ennore, 4.JNPT, 5.Kandla, 6.Mormugao, 7.Mumbai, 8.New Mangalore, 9.Paradip, 10.Tuticorin, 11.Vishakhapatnam, 12.ICD Tughlakabad (New Delhi), 13.Pipava, 14.Mundra, 15.Kolkata, 16.ICD Ludhiana, 17.ICD Dadri (Greater Noida), 18.ICD Nagpur, 19.ICD Jodhpur, 20.ICD Jaipur, 21.ICD Udaipur, 22.CFS Mulund, 23.ICD Kanpur, 24.ICD Ahmedabad, 25.ICD Pitampur and 26.ICD Malanpur. c. Deleted 3. As per Import Export Policy 2004-2009 read with General Provisions regarding Exports and Imports in the Handbook of Procedures para 2.32.2 one of the conditions for import of metallic waste/scrap in unshredded compressed and loose form is that the import would take place through designated ports only. On perusal of the list as mentioned in para 2.32.2 of H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned circular, it was found that ICD, Garhi-Harsaru is not one of the designated ports through which such scrap can be imported. CBEC vide Circular No.56/2004/-Cus dt.18.10.2004 clarified the import and clearances of metal scrap in unshredded form would be permitted only at the designated ports. Circular was issued in view of threat of national security and there is possibility of import of arms, ammunition, bombs/explosives in the consignment of unshredded scrap. Since on examination, it is found that the appellant has imported unshredded heavy melting scrap through ICD, Garh-Harsaru, which is not designated port, it clearly comes out that there is violation of provision of foreign trade policy read with section 11 of the Customs Act, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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