TMI Blog2007 (4) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... lead scrap by the appellant. Appellant filed bill of entry for clearances of lead scrap. The appellant also filed all the required relevant documents along with the certificate of a accredited certifying agency in respect of the such consignment. On 100% examination of the consignment, the apprising officer found eight cut pieces of used cartridges in the consignment of 93.86 MT of lead scrap. The appellant waive the issuance of show cause notice and participated in the adjudication proceedings. It was the contention of the appellant that they imported the consignment following all the proper procedures and they went by the certificate issued by the certifying agency. The ld. Commissioner came to the conclusion that the presence of eight cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law for the preposition that there is no requirement of mens rea for the imposition of penalty for the breach of Civil Application. It is his submission that the appellant cannot run away from the fact that there were eight cut cartridge found in the consignment. 5. Considered the submissions made in detail and perused the records. The accredited agency i.e. NQAQSR had given the following certificate. DECLARATION/UNDERTAKING 1. The consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radio active contaminated or any other explosive material in any form either used or otherwise. 2. The imported item is actually metallic scrap/seconds/defective as per the internationally accepted parameters fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the respondent is unwarranted as there was no fault on the part of the respondent . 6. The reliance placed by the ld. DR in the case of Bansal Industries could not apply to the current case before me for the reason, that the fact in that case were totally different than the case before me, in the present case before me the appellant had taken extra precaution to follow the provisions of law as regards the import of such consignment. Hence the ratio of the decision of the Hon ble High court of Madras in the case of Bansal Industries is right in the fact and circumstances of that case and may not apply to the current case before me. 7. Accordingly, following the Tribunal s decision in the case of Valley Iron Steel Co. Ltd. (supra), t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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