1999 (11) TMI 452

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....alty of Rs. 25,000/- was also imposed on the appellants. 2. Brief facts are that the appellants imported the said Zinc Ash as per contract dated 15-3-1996 from the foreign suppliers viz., M/s. R.K. Shahi & Sons Co. Ltd., Bangkok. The said material was shipped in two containers. The date of Bill of Lading according to the appellants was 24-3-1996. The goods arrived at Sahar Airport, Mumbai and the appellants filed a Bill of Entry dated 22-5-1996 for clearance of the consignments through Customs. Appellants claim that the items were covered under Open General Licence (OGL) since they did not figure in the negative list of the Import Policy 1992-97. On the scrutiny of the documents, the Customs officials took the view that the date of Bi....

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....ther law attracting the provisions of Section 111 or 112 of the Customs Act. 4. In appeal the Commissioner of Customs (Appeals) Mumbai upheld the findings of the Authority below and held that the letter dated 17-5-1996 issued by the Director General of Foreign Trade (D.G.F.T.) allowing import of non-ferrous scrap under O.G.L. on the condition that such scrap was non-hazardous and non-toxic and shipped within 45 days of 25-3-1996 was not applicable in the case of the appellants. He observed that "the impugned goods are Zinc Ash and the same are other than non-ferrous scrap". He also held that as far as the charge of tampering of the date of Bill of Lading was concerned, the Lower Authority could not establish that the said tampering wa....

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....he letter issued by D.G.F.T. dated 17-5-1996 addressed to All India Importers Association (copy of which has been filed along with appeal papers), it had been clarified that the Government had decided to permit import of non-ferrous metal scrap which is shipped from abroad within 45 days commencing from 25-3-1996, provided a firm agreement for import was entered with the clearance of Exporter/Supplier and subject to submission of documentary evidence to the satisfaction of the Customs Authorities about the firm agreement. A further condition was the submission of documentary evidence to the satisfaction of the Customs Authorities that non-ferrous metal scrap being imported was absolutely non-hazardous and non-toxic. He submitted that the Co....