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2015 (10) TMI 326 - AT - CustomsPre-shipment inspection Recovery of live bomb shells During examination of goods at time of clearance 10 Live Bombs Shells were found in consignment, therefore, entire consignment of Cast Iron Scrap alongwith 10 Live Bombs Shells was held to be liable for confiscation by Adjudicating Authority Commissioner also upheld confiscation of goods and imposition of penalties, however, reduced redemption fine and penalty Held that:-production of pre-shipment inspection certificates from authorized agency is not denied Further consignments as per documents were originating from U.K., which is not war prone area It is observed that pre-shipment inspection agency did not carry out their job properly for which appellant cannot be held responsible There is no evidence on record to hold that appellant was aware that waste and scrap imported by them contained live bomb shells There is no justification for confiscation of waste and scraps (other than live Bomb Shells) imported by appellant and accordingly, no penalties upon appellant under Section 112 of Customs Act, 1962 can be imposed Accordingly redemption fine and penalty are set aside however, live bomb shells imported alongwith above melting waste and scraps are required to be absolutely confiscated Decided in favour of Assesse.
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