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TMI Blog2016 (12) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... es a window of two months for importing the goods subject to the condition that pre-shipment inspection certificate is accompanied the goods - also, there are no arms and ammunition found in the said scrap which has been imported - Appeal allowed. - Appeal No. C/755/06 - Final Order No. A/93638/2016-WZB/SMB - Dated:- 1-11-2016 - Shri M.V. Ravindran, Member (Judicial) Shri D.H. Nadkarni, Advocate for Appellant Shri M.K. Mall, AC (AR) for Respondent ORDER Per M. V. Ravindran This appeal is directed against Order-in-Original No. 07/COMMR/CUS/ICD/2006 dated 31.5.2006 passed by the Commissioner of Customs Central Excise, Nagpur. 2. Heard both sides and perused the records. 3. The relevant facts that arise for con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Hon'ble High Court of Punjab Haryana in the case of Commissioner of Central Excise Vs. P.T. Impex 2015 (321) ELT 38 (P H) and Collector of Customs, Bombay Vs. East Punjab Traders 1997 (89) ELT 11 (SC). 5. Learned AR, on the other hand, submits that the adjudicating authority has correctly come to a conclusion that the appellant has imported un-shredded scrap which was prohibited. It is his submission that un-shredded scrap was correctly confiscated and the adjudicating authority has taken lenient view to impose redemption fine of ₹ 2 lakhs and imposed penalty of ₹ 1 lakh. 6. On consideration of submissions made by both sides, I find that the impugned order is liable to be set aside for more than one reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-shipment inspection certificate regime in terms of Para 2.32 of the Handbook of Procedures (Vol. I), notified vide Public Notice No. 1 dated 8th April, 2005 and as amended from time to time. (emphasis supplied) It can be seen from the above reproduced clause that it gives a window of two months for importing the goods subject to the condition that pre-shipment inspection certificate is accompanied the goods. In the case in hand, I find that it is so. In addition to that, there are no arms and ammunition found in the said scrap which has been imported. I find that learned Counsel was correct in stating that the issue is now covered by the decision of Punjab Haryana High Court in the case of P.I. Impex (supra). 7. In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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