9911796707
TMI Blog2007 (4) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... is is an appeal against order of Commissioner (Appeals) No. 409/2005 (409-KDL)Cus/Commr(A)/AHD, dt.27-12-2005. 2. Heard both sides. 3. The relevant facts of the case, in brief, are as follows : (a) The appellant imported a consignment of brass scrap honey with bill of lading dt.26-1-2005 and with declared weight of 20.940 MT. (b) When t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;Learned advocate for the appellant submits that a importer, the appellant had taken all reasonable precaution in importing the consignment of brass scrap. Perhaps the norms adopted by foreign suppliers in treating any material as explosive was not of the same standards as adopted by Indian customs authority. 5. Learned advocate also relies on the judgment of CESTAT Mumbai's in case of ITC G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce no penalty is justified. The order of absolute confiscation of 19 kgs. of explosive material of the company requires to be upheld. The confiscation of entire consignment of brass scrap is justified but further leniency is called for in imposition of redemption fine. 9. The appeal is partly allowed by setting aside the penalty imposed. The redemption fine imposed is reduced to Rs. 40,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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