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TMI Blog2023 (1) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be an improper import of goods leading to confiscation of the same. Here, there is no dispute that the PSI certificate which was furnished was complete in all respects, except the fact that the same was issued by the Branch Office. This implies that the Revenue has recognized and accepted the Branch Office of the issuing agent, but does not want to accept the certificate issued by the Branch. For this alleged violation, the goods were subjected to 100% examination by the authority, but the same did not result in detection of remnants of arms and ammunition or of any banned or objectionable substances. Thus, the goods were found to be in order and as declared in the Bill-of-Entry. Despite this, the Adjudicating Authority proceeds to hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Appeal Seaport C.Cus. II No. 255/2022 dated 11.05.2022 passed by the Commissioner of Customs (Appeals-II), Chennai, whereby the First Appellate Authority has confirmed the findings of the Adjudicating Authority. The Adjudicating Authority had inter alia held that the appellant had violated the provisions of Import Policy since the Pre-Shipment Inspection (PSI) Certificate furnished by it was not as per Appendix-28 of the Foreign Trade Policy; that redemption of the goods in lieu of confiscation was allowed on payment of redemption fine and that a penalty was also imposed under Section 112(a) of the Customs Act, 1962. 2. Heard Shri S. Venkatachalam, Learned Advocate for the appellant and Shri M. Ambe, Learned Deputy Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e FTP. 5.2 Further, it is also a matter of record, inter alia, that when the goods in question were subjected to 100% examination, the same did not reveal any remnants of arms / ammunition or any such banned substances and that the DGFT itself vide Policy Circular No. 19/2004-2009 dated 18.02.2005 had made it clear that even a Branch Office of the Inspection Agency could get enlisted under Appendix-28 ibid. 6.1 The Learned Advocate for the appellant has referred to various decisions and, in particular, has relied on the decisions of the Hon ble Gujarat High Court in the cases of:- (i) Commissioner of Customs v. M/s. Moolchand Steels Pvt. Ltd. [2008 (224) E.L.T. 57 (Guj.)]; and (ii) Commissioner of Customs v. M/s. Senor Metals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) contrary to any prohibition imposed by or under the Act, or (ii) contrary to any prohibition imposed by any other law for the time being in force. The former is not the case of revenue. In so far as the latter is concerned, there is no prohibition against import of the goods in question Paragraph No. 2.32 of the Handbook itself specifies this. Only, the import is subject to fulfilment of stipulated conditions which are to be complied with by the exporter. Non-compliance thereof may entail an importer to undergo 100% inspection of the entire consignment. That would not tantamount to improper import of goods as required by Section 111 of the Act. Thereafter, the Hon ble High Court had followed its earlier decision in M/s. Moolchand St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed was complete in all respects, except the fact that the same was issued by the Branch Office. This implies that the Revenue has recognized and accepted the Branch Office of the issuing agent, but does not want to accept the certificate issued by the Branch. For this alleged violation, the goods were subjected to 100% examination by the authority, but the same did not result in detection of remnants of arms and ammunition or of any banned or objectionable substances. Thus, the goods were found to be in order and as declared in the Bill-of-Entry. Despite this, the Adjudicating Authority proceeds to hold that the import was improper and orders for confiscation of the goods in question which, according to me, is not due to any violation as d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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