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2022 (10) TMI 1017 - AT - CustomsLevy of penalty on steamer agent - Undeclared consignment - Section 112(a) of the Customs Act, 1962 - violation of conditions / instructions contained in the Board Circular No. 56/2004 dated 18.10.2004 read with Public Notice No. 152/2004 dated 19.10.2004 - import of Aluminium Scrap - HELD THAT:- The pre-shipment inspection certificate, as required, is to be furnished at the time of clearance of the goods by an importer and hence, any other person including a Steamer Agent has no locus to meet the above requirement. The responsibility was that of the importer, as prescribed, and in any case, the non-fulfilment of the above requirement would not ipso facto tantamount to declaring the goods as ‘prohibited’ under Section 111(d) ibid. This is because Section 111(d) could be invoked only when any goods are imported or attempted to be imported contrary to any prohibition imposed and in any case, it is not the case of the Revenue that the import of Aluminium Scrap was never prohibited under any law for the time being in force. Moreover, Revenue has not whispered anywhere if it was the duty of the Steamer Agent to seek clearance of any goods since it is the importer who is required to fulfil any obligations ‘at the time of clearance of goods’. The penalty under Section 112(a) of the Customs Act, 1962, as levied and confirmed on the appellant, is not sustainable - Appeal allowed - decided in favor of appellant.
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