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2014 (10) TMI 835 - HC - CustomsImport of metal scrap - no-war material certificate - Customs authorities had examined the consignment, some used and rusted empty cartridges/shells were found in some of the containers. - The said consignment was sold by Balaji to M/s. S.G Steels Pvt. Ltd., Uttaranchal (herein after referred to as “SGS”) on high seas. - Confiscation and levy of penalty - Levy of penalty on Balaji for abatement - Held that:- Balaji had purchased these goods on the strength of a certificate issued by Moody International, Iran. Concededly, Moody International (India) Pvt. Ltd. is an authorized agency listed in appendix 5 to the handbook of procedures. The petitioners, thus, proceeded on the basis that Moody International, Iran which is an affiliate of Moody International (India) Pvt. Ltd. would also be accredited for certification purposes. It is also not in dispute that Custom officers had not raised any objection with respect to the pre-shipment inspection certificate. Thus, although the respondents may be correct that the pre-shipment certificate was not from an accredited agency, Balaji’s assumption that M/s. Moody International, Iran was an accredited agency appears to the bona fide. In the given facts and circumstances, no ulterior motive or mal-intent can be ascribed to Balaji in accepting the certificate of M/s. Moody International. It is also relevant to note that the value of HMS was only ₹ 33,600/- which was not significant in comparison to the total value of the goods imported. This fact has been completely ignored by the respondents while imposing penalty on Balaji. - No penalty on Balaji - Decided in favor of petitioner.
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