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TMI Blog2017 (2) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... from M/s V Rasiklal & Company (VRC). The Bill of Entry was presented for clearance and 100% physical examination of the consignment was ordered and it was found that out of total quantity of approximately 105 MT, 13.780 MT was of used and dead, empty cartridges/artillery shells of different bores and sizes, totally discharged, rusted, compressed/damaged in loose form. The lower authorities has held that the certificate given by certifying agency, at load port is incorrect since there was presence of war material and also that the value of imported goods was mis-declared. After coming to such a conclusion the adjudicating authority after following due process of law held that BPIL and VRC did not disclose the presence of such restricted good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said goods is Restricted under ITC (HS) Classification. (iv) The 92.71 MT of Heavy Melting Steel Scrap valued at Rs. 10,30,844/- used for concealing the said 13.780 MT of impugned goods covered vide Bill of Entry No. 002101 dated 17-07-2007 are ordered to be confiscated under Section 119 of the Customs Act, 1962. However, I give option to the importer to redeem the said 92.71 MT of Heavy Melting Scrap valued at Rs. 10,30,844/- on payment of redemption fine of Rs. 5,00,000/- (Rs. Five Lakhs only). (v) I impose a penalty of Rs. 17,00,000/-(Rs. Seventeen Lakhs only) on M/s Shri Bajrang Power & Ispat Ltd. Village Borjhara, Urla-Guma Road, Raipur, C.G. 493221 under Section 112(a) and 112(b) of the Customs Act, 1962. This penalty is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said documents said VRC placed an order of Heavy Melting Scrap and contract specifically records that order is for approximately 100 tons, the bill of lading issued by the foreign supplier also indicates Heavy Melting Scrap , load port inspection certificate issued by authorities also indicates the same. After perusal of the documents as produced, I find that the lower authorities have erred in confiscating the goods; the appellant BPIL acted on the certificate intimating that consignment does not contain any live war material. In the case in hand, in fact the war material as was found was used and rusted and totally discharged. I find strong force in submission of learned Counsel that identical/similar issue is decided by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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