2007 (7) TMI 176

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..... erred in holding that the confiscation and the imposition of penalty is absolutely wrong and untenable though indisputably there is violation of EXIM Policy 2004-2009 which attracts Sections 111(d), 112 of the Customs Act." 2. The short controversy raised in this appeal is whether penalty can be imposed only on the ground that assessee has not produced pre-inspection certificate by an agency havi .....

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..... e to be set aside. Impugned order set aside and appeal allowed with consequential relief, if any to the appellant." 3. There is no dispute to the fact that appellant had produced pre-inspection certificate by an agency having its branch in Abidjan. Even fact has not been denied that the respondent has not imported any arms or ammunitions or objectionable material, and a thorough inspection of the .....

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