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TMI Blog2022 (10) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the above requirement would not ipso facto tantamount to declaring the goods as prohibited under Section 111(d) ibid. This is because Section 111(d) could be invoked only when any goods are imported or attempted to be imported contrary to any prohibition imposed and in any case, it is not the case of the Revenue that the import of Aluminium Scrap was never prohibited under any law for the time being in force. Moreover, Revenue has not whispered anywhere if it was the duty of the Steamer Agent to seek clearance of any goods since it is the importer who is required to fulfil any obligations at the time of clearance of goods . The penalty under Section 112(a) of the Customs Act, 1962, as levied and confirmed on the appellant, is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Preventive Officer posted at the CFS on 12.11.2012 wherein the goods were found to be Aluminium Scrap; that no action was initiated up to 24.12.2020, on which date a Show Cause Notice under Section 124 ibid. was issued on both the importer as well as the appellant, proposing to confiscate the goods in question apart from proposing to impose penalty under Section 112(a) / 117 ibid. 5. The appellant filed a detailed reply and thereafter, Order-in-Original No. 80781/2021 dated 08.03.2021 was passed whereby the impugned goods were absolutely confiscated and a penalty of Rs.1,00,000/- (Rupees One Lakh only) was imposed on the appellant. The said penalty was imposed on the ground that the appellant had violated the conditions / instruc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above, it is clear that the pre-shipment inspection certificate, as required, is to be furnished at the time of clearance of the goods by an importer and hence, any other person including a Steamer Agent has no locus to meet the above requirement. The responsibility was that of the importer, as prescribed, and in any case, the non-fulfilment of the above requirement would not ipso facto tantamount to declaring the goods as prohibited under Section 111(d) ibid. This is because Section 111(d) could be invoked only when any goods are imported or attempted to be imported contrary to any prohibition imposed and in any case, it is not the case of the Revenue that the import of Aluminium Scrap was never prohibited under any law for the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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