9911796707
TMI Blog2015 (10) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... y of 10,00,000/- imposed by the Adjudicating Authority upon the appellant has been reduced to Rs. 10,00,000/- and Rs. 5,00,000/- respectively. 2. Shri Ajay Singh (Advocate) appearing on behalf of the appellant argued that appellant entered into an agreement of supply of 600 MT of Cast Iron Scrap U.K. M/s. Sandeep Garg & Company issued the pre-shipment inspection certificate as per Circular No. 43/95 dated 26.04.1995 issued by the department. That during examination of the goods at the time of clearance 10 Live Bombs Shells were found in the consignment, therefore, the entire consignment of Cast Iron Scrap alongwith 10 Live Bombs Shells was held to be liable for confiscation by the Adjudicating Authority. It was the case of the Learned Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and penalties imposable upon appellant. When importer produced the required pre-shipment inspection certificate from the authorized agency at the time of clearance. It is observed from the case records that the production of pre-shipment inspection certificates from the authorized agency M/s. Sandeep Garg & Company is not denied. It was argued by the Authorised Representative appearing for Revenue that appellants should have taken some more precautions to know the origin of scraps. The argument taken by the Learned Authorised Representative is not acceptable for upholding imposition of redemption fine and penalty upon the importer because the precautions required to be taken as per the procedure prescribed by DGFT was to procure a pre-sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e known from newspaper reports which mentioned the presence of explosive and other such goods in import at "Delhi, Ludhiana and elsewhere in the country." That scrap in the Middle East are likely to contain war-debris. He expatiates at length on the danger that such explosives may prove and its possible danger to national security. He concludes that Mukand Ltd. was aware if how to prevent "such accidental imports into the country" and says that despite this they have committed the acts of negligence." We are unable to see what exactly Mukand Ltd. did that would render its employees liable to penalty. The scrap was supplied by ITC which procured it from another person. The Commissioner does not say what precaution the importer ought to have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nagar (supra) is not applicable to the present facts because no where in the said order, it is mentioned that the pre-shipment inspection certificate was produced by the appellant in that case. In view of the above findings, there is no justification for confiscation of the waste and scraps (other than live Bomb Shells) imported by the appellant and accordingly, no penalties upon the appellant under Section 112 of the Customs Act, 1962 can be imposed. In the present proceedings also Revenue has failed to justify as to what precautions should have been taken by the appellant. 5. Accordingly, appeal filed by the appellant is allowed by setting aside redemption fine and penalty. However, live bomb shells imported alongwith the above melting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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