9911796707
TMI Blog2017 (2) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant 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 - appeal allowed - decided in favor of appellant. - Appeal No. C/954 & 955/07-MUM - A/85888-85889/17/SMB - Dated:- 27-1-2017 - Shri M V Ravindran, Member (Judicial) Ms Lakshmi Menon, Advocate for Appellant Shri S J Sahu, Assistant Commissioner (AR) for Respondent ORDER Per: M V Ravindran: These two appeals are directed against Order-in-Original No. 27/Commr/Cus/2007 dated 4th October 2007. 2. The relevant facts that arise for consideration, after filtering out unnecessary details are M/s Shri Bajrang Power I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly discharged, rusted, compressed/damaged in loose form imported under Bill of Entry No. 002101 dated 17-07-2007 is ordered to be reassessed to ₹ 24,80,455/- @ USD 4,385/- per MT instead of USD 260/MT. (iii) The said 13.780 MT of used and dead, empty cartridges / artillery shells of different bores and sizes totally discharged, rusted, compressed/damaged in loose form valued at ₹ 24,80,455/- are absolutely confiscated under Section 111(d), 111(1) and 111(m) of the Customs Act, 1962 for mis-declaration, mis-classification and for suppression and illegal importation in contravention of Para 2.32.1 of Hand Book of Procedure read with para 2.7 and 2.17 of Foreign Trade Policy, 2004-2009 read with Section 3(3) of Foreign Trade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bores and sizes totally discharged, hence could not have been absolutely confiscated; that the appellant have placed purchase order of Heavy Melting Scrap and hence considering the load port certificate Pre-shipment Inspection Certificate of WLSI, they declared the goods on Heavy Melting Scrap hence the question of imposition of penalty does not arise. 4. Learned Departmental Representative reiterates the findings of the lower authorities. 5. On perusal of records, I find that the only issue that falls for consideration is whether the appellant BPIL and VRC mis-declared the goods. I find that the appellant had declared in the Bills of Entry that import of Heavy Melting Scrap and I find from sales confirmation, bill of lading, invoice, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We do not find any evidence of knowledge on the part of the importer about the objectionable material contained in the consignments. It is also noticed that the consignment has been accompanied by prescribed certificates from authorized agency. The examination report by the Customs/Police authorities clearly throw serious doubt on the manner of inspection carried out by the authorized inspection agency and on the authenticity of the certificate issued by the Agency. However, for failure of the inspection agency penalties on the importer and on the C.H.A. are not justified. If the inspection agency has not done their work properly, it is for the D.G.F.T. authorities to take appropriate action as per law against the inspection agency, includ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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