2006 (3) TMI 52

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..... ap imported by the appellant is confiscated with an option to redeem the same on payment of redemption fine and penalty being imposed under Customs Act. 2. The issue involved in this case is that the appellant imported Heavy Melting Scrap, and filed Bill of entry for the clearances of the same along with the documents including the pre-inspection certificate issued by. a Bureau Veritas, Abidjan, .....

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..... s noteworthy to mention here that the 100% inspection of the consignment was undertaken and nothing objectionable was found in the consignment. To my mind if there is nothing objectionable in the that would attract the provisions of the Customs Act, the confiscation and the imposition of the penalty is absolutely wrong and untenable. 4. Accordingly, the order of confiscation of HMS and impositio .....

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