9911796707
TMI Blog2006 (7) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... s. A/1489-1491/2006-WZB/C-IV(SMB), - Dated:- 3-7-2006 - [Order]. - Heard both sides. 2.These three appeals involve identical question as such they are being disposed of by common order, though the appellants are different parties. 3.The appellants are said to be High Seas buyers of Heavy Melting Scrap which is freely importable goods prior to amendment of Foreign Trade Policy. The Foreign Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) the imported item(s) is actually a metallic waste/scrap/seconds/ defective as per the internationally accepted parameters for such a classification. (c) copy of the contract between the importer and the exporter stipulating that the consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radio active contaminated, or any other explosive material in any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5% value of the goods under Section 112 of the Customs Act, 1962. 5.The appellants in these appeals first of all dispute about the confiscation of the goods and also imposition of penalty under Section 112 of the Act. Their contention is that no important material is found in the consignment of the goods which is primary objection of the amendment brought in the Foreign Trade Policy as such the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is contended that no penalty is imposable as per the decision - 2005 (187) E.L.T. 362 (Tri.-Mumbai) - Electronik Lab v. CC (P), Mumbai. 6.The ld. DR in his arguments support the impugned order passed by the learned Commissioner. 7.After having heard both sides at length and further having regard to the procedure laid down in the Amended Foreign Trade Policy, it is to be observed that where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ends of justice. I am also view the decision cited supra by the ld. counsel for the appellants is not applicable to the present appeals in setting aside the penalties. Because the appellants are expected to have knowledge of the goods are being imported and procedure to be followed thereon. Even otherwise there is nothing on record to prove their innocence. Therefore, penalty is very much imposa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
