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2010 (9) TMI 363 - AT - CustomsPenalty for improper importation of goods, etc - DGFT licence is a pre-condition for import - All the goods were confiscated - The confiscability of druid grade copper scrap and copper scrap is set aside - Further, as no licence was produced by the said appellant, he is liable to penalty which is adjudged as Rs. 10,000 - since the said unit is located in SEZ, they are entitled to import of all types of goods except prohibited items, in terms of Para 7.2 of Chapter 7 of EXIM Policy, 2004 Penalty - For non-production of pre-shipment inspection certificate - The appellants have contended that in majority of the cases, the entire quantity was imported (by way of purchase from SEZ unit M/s Sameer) before issuance of the Board s circular dt.18.10.04 requiring production of pre-shipment inspection certificate - The impugned order is, otherwise, set aside - All the appeals are disposed off accordingly
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