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TMI Blog2014 (5) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... nd filed 16 Bills of Entry of various dates ranging from Oct 04 to Feb 05 for import of a total quantity of 4807.675 MTs Re-rolling Scrap. The consignments were accompanied by a Pre-Shipment Inspection Certificate issued recognized by DGFT to the effect that the consignment was not having any arms and ammunition or any other explosive materials in the containers. On arrival, the goods were examine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of Rs.4 lakhs. Commissioner (Appeals) reduced the redemption fine and penalty to Rs.1,00,000/- each respectively. 3. Arguing for the applicant, the learned advocate submits that the agency which issued the certificate was a recognized agency and the certificate was found to be correct but the only issue was that the agency was not recognized by DGFT for the port of export. He submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was no intention to contravene any of the provisions of the law and the applicant had complied with the provisions to the best of their knowledge and no harm has been caused by import of prohibited goods. However there appears to be a technical violation. The issue whether fine and penalty needs to be imposed in such circumstances can be examined at the time of appeal hearing. I consider it p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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