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2014 (4) TMI 514 - AT - CustomsDuty demand - Redemption fine - CBEC Circular No.56/2004-Cus dt. 18.10.2004 & 450/108/2004-Cus-IV dt. 15.09.2005 - Genuineness of preshipment inspection certificate doubted - Held that:- Preshipment inspection certificate was issued by an agency which was prescribed by the competent authority. The said certificate was given to the appellant by the original importer who sold the goods to the appellant on high sea sales basis. It is not the case of the revenue that appellant was instrumental in arranging a forged preshipment inspection certificate. Revenue was also aware of the doubtful nature of such certificate and would have done 100% examination of M.S. Scrap before allowing provisional clearance to ensure that the imported cargo does not contain any arms or ammunitions related material etc. Even if the preshipment inspection certificate produced by the appellant could be held to the non-production of preshipment inspection certificate then also 100% examination could be done - Following decision of Madhu Sudan Metals Vs. Commissioner of Cus. (Import), Nhava Sheva (2011 (3) TMI 233 - CESTAT, MUMBAI) and Commissioner of Customs Vs. Senor Metals Pvt. Ltd. [2008 (8) TMI 238 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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