TMI Blog2008 (1) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T) and Shri D.N. Panda, Member (J) [Order per: Chittaranjan Satapathy, Member (T)].-1. As all these appeals )lve the same issue, they are taken to gether for hearing and disposal with the sent of both sides. All the appeals bearing Nos. CDM-116-123/05 are against impugned Orders-in-Original passed by the Adjudicating Commissioner.The appeal bearing No. CDM-24/06 is against the impugned Order-in-Appeal passed by the lower Appellate Authority relating to 10 Original Orders. We find it the appellant importer has filed a number of bills of entry for import of metal scrap for melting. It is not disputed that all the consignments were imported without the necessary pre-shipment certificate from the specified agencies prescribed under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned D.R., Shri Y.S. Loni who supports the impugned Orders and argues that the Import Policy provides for pre-shipment certificates to ensure that arms, bombs and other explosive materials are not imported into the country along with the scrap materials. He states that the Policy-change took into account the instances resulting in death of personnel, when scrap consignments were imported earlier containing explosives and unexploded bombs. He states that the waiver of confiscation of goods and penalty in such cases would encourage the importers to bring all kinds of scrap and the danger that the Policy seeks to obviate, would become a real threat to the Society by defeating the Policy. 4 . After hearing both sides and perusal of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous pleas advanced by the appellants, such as non-availability of inspection agency locally in Surinam and the subsequent checks indicating non-detection of any of the explosive materials, we take a lenient view and reduce the redemption fine in each case to the level of l0% Of the assessed value. We also reduce the penalty in each case to 5% of the assessed value with a caution that the future contraventions would be more seriously viewed. Since the appellants claim that they have already paid the determined fines and penalties, they would be entitled to consequential refunds after adjusting the reduced fines and penalties determined by us and subject, of course, to the provision of unjust enrichment. 6. We find that the learned Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X
|