2013 (12) TMI 120

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..... e designated agencies - Held that:- appellants have committed a breach of the Foreign Trade Regulations inasmuch as they have not obtained the necessary certificates from the listed agencies. However, there are two factors which call for leniency in respect of these two cases. Firstly, the impugned cargo on inspection was found not to contain any explosives or other objectionable material and seco .....

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..... ed in Appendix 28 of the Handbook of Procedures (Vol. 1). In these two cases, the appellants have obtained pre-shipment inspection certificates from M/s. Bureau Veritas, Miami, whereas M/s. BIVAC, North America was the specified agency for export of such consignments from USA. The adjudicating Commissioner has allowed import of the impugned scrap on payment of redemption fine and penalty as the im .....

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