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TMI Blog2014 (11) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... , JJ. For the Appellant : Shri B. Satish Sundar, Advocate For the Respondent : Ms. Indira Sisupal, AC (AR) JUDGEMENT Per P.K. Das 1. The relevant facts of the case, in brief, are that the appellant filed Bill of Entry No.790710 dt. 19.4.2005 for clearance of goods declared as re-rollable scrap for a quantity of 249.825 MTs. They produced a Pre Shipment Inspection Certificate bearing No.IND.ITD 09.04.0123-347 dt. 16.3.2005 issued by M/s.Bureau Veritas, Mumbai, wherein the performing office was shown as Bureau Veritas, Madagascar. The adjudicating authority confiscated the goods and imposed redemption fine of ₹ 5,20,000/- and penalty of ₹ 1,25,000/- under Section 112(a) of the Customs Act, 1962 on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 86 (Tri.-Chennai) on the similar situation the Tribunal held that as there is breach of Foreign Trade regulations, they have to obtain Pre-shipment Inspection Certificate, before import of scrap and the assessee would be liable to pay penalty. He further submits that decision of Hon'ble Gujarat High Court in the case of Senor Metals (supra) is in a different context in so far as in that case, Pre Shipment Agency number was mentioned in the list at the time of import of the consignment. 4. It is contended by the Revenue that M/s.Bureau Veritas, Mumbai themselves had not carried inspection. It is noted that M/s.Bureau Veritas, Mumbai issued certificate confirming pre-shipment certificate of M/s.Bureau Veritas, Madagascar. It is seen fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not contain any type of specified items also, has the same underlying purpose. To wit, any of the specified items shall not be exported and correspondingly, shall not be imported. The documents have to be furnished by the exporter and are to be produced by the importer before the Customs authorities at the time of clearance of goods. 8. In absence of any of the aforesaid specified documents, or in absence of the specified conditions not being stated in the certificate which may be produced, the importer shall have to undergo physical inspection of the goods in question and the Customs authorities shall undertake such inspection in accordance with law. In other words, non-production of a pre-shipment certificate would require 100% goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereof may entail an importer to undergo 100% inspection of the entire consignment. That would not tantamount to improper import of goods as required by Section 111 of the Act. 11.The view that the Court has taken, has already been taken by another Bench of this Court in the case of Commissioner of Customs v. Moolchand Steels Pvt. Ltd., as reported in 2008 (224) E.L.T. 57 (Guj.), wherein on similar facts, it was held that the appeal does not deserve to be admitted. 4.1 On perusal of the decision of Hon'ble Gujarat High Court decision in the case of Senor Metals (supra), we find that in that case, the goods underwent 100% inspection of entire consignment and therefore, the Hon'ble Gujarat High Court upheld the decision of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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