9911796707
TMI Blog2023 (1) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 for the Revenue. 3. I do not see any disputes as regards the facts involved. The only issue that crops up upon hearing both the sides is: whether the PSI certificate submitted by the appellant-importer was sufficient compliance with Appendix-28 ibid. a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular 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 Pvt. Ltd. [2009 (236) E.L.T. 445 (Guj.)] to support his case. 6.2 In the case of M/s. Moolchand Steels Pvt. Ltd. (supra), the Hon'ble High Court has dismissed the Revenue's appeal, which involves an almost identical situation inasmuch as there has been the producti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Steels Pvt. Ltd. (supra) and had dismissed the Revenue's appeal. 7.1 The Learned Deputy Commissioner for the Revenue has relied on the following orders of the co-ordinate Kolkata Bench of the CESTAT :- (i) M/s. GKW Ltd. v. Commissioner of Customs (Port), Kolkata [2009 (242) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 described under the statute. When the question is considered in the larger perspective, it is clear that there is no violation as alleged, more so because the PSI certificate issued by the Branch was subsequently ratified by the DGFT (as reflected in paragraph 25 of the Order-in-Original), which s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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