TMI Blog2014 (4) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Appeal No. : C/1/2006-DB - ORDER No. A/10203/2014 - Dated:- 3-2-2014 - Mr. M.V. Ravindran and Mr. H.K. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms or ammunitions etc. and even 100% examination of goods would have been done before allowing clearances. Ld. Advocate, inter-alia, relied upon the following case laws in support of his argument that no confiscation / penalty was attracted in this case: (i) Northern India Steel Rolling Mills Vs. Commissioner of Cus., Kandla - 2006 (200) ELT 123 (Tri. - Del.) (ii) NGA Steels Pvt. Ltd. Vs. Commissioner of Customs, Chennai - 2010 (262) ELT 587 (Tri. - Chennai) (iii) Commissioner of Customs Vs. Senor Metals Pvt. Ltd. - 2009 (236) ELT 445 (Guj.) (iv) Jai Gopal International Impex (P) Ltd. Vs. Commissioner of Cus., Kandla - 2008 (222) ELT 311 (Tri. - Ahmd.) 3. Shri J. Nair (A.R.) appearing on behalf of the Revenue defended the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Senor Metals Pvt. Ltd. - 2009 (236) ELT 445 (Guj.). Para 10 and 11 of this judgment are reproduced below: 10. Section 11(d) of the Act permits confiscation of goods improperly imported, namely, any goods imported : (i) 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 under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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