2006 (11) TMI 71

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..... l Order No. A/323/2006-WZB/Ah’bad, - Dated:- 15-11-2006 - [Order]. - The appellant M/s. B.D. Gupta Sons, had imported at Kandla port on 25-1-2005 four containers of "Heavy Melting Scrap". Under the impugned order the consignment remain confiscated. There is also penalty on the importer. 2.The ground for confiscation and penalty is that the consignment was not covered by pre-shipment inspecti .....

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..... office will be considered only if the branch office has the requisite testing/inspection facilities to issue such a certificate for metallic scrap." The contention of the learned Counsel for the appellant is that clarification of 18-2-2005 does not have application in the present case inasmuch as the consignment was inspected and imported much before the issuance of the clarification. He also poi .....

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..... pection agency, and therefore, cannot find acceptance. 5.The importer has produced pre-shipment certificate of both, Mumbai office and the Oman office of Bureau Veritas. Mumbai office is an authorized inspection agency. The appellant has, therefore, rightly contended that import is covered by inspection certificate of an authorized agency. DGFT clarification dated 18-2-2005 cannot have applicati .....

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