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2016 (12) TMI 1152 - AT - CustomsSeizure - arms and ammunition - Redemption fine - Penalty - Held that: - I find that the Bill of Entry was filed on 29.4.2006 for the LMS Pressed Bundle Scrap from Hodeidah Port, Yeman and received under invoice dated 10.4.2006; the said invoice along with the packing list was accompanied by a pre-shipment inspection certificate from the Registered Inspecting Authorities; on 100% examination, the description of the goods as declared was found to be correct except that they were not in shredded form - It can be seen from the clause 2.32 of the Handbook of Procedure (Vol-I) that it gives a window of two months for importing the goods subject to the condition that pre-shipment inspection certificate is accompanied the goods - also, there are no arms and ammunition found in the said scrap which has been imported - Appeal allowed.
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