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TMI Blog2009 (2) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... The importer furnished a pre-shipment inspection certificate for clearance of the consignment of scrap in terms of CBEC Circular 56/2004, dated 18-10-2004. As per the licensing notes appended to Chapter 72 of the ITC (HS), importers of such goods have to produce a pre-shipment inspection certificate issued by an agency specified in Appendix 28 of the Handbook of Procedure, Volume I of Foreign Trade Policy 2002-07. On physical examination, the consignment was found to contain about 268.9 kgs of used cartridges. Adjudicating allegations against Vinayaka and the CHA, the original authority confiscated the consignment under Section 111(d), (m) and (l) of Customs Act, 1962 (the Act). The importer was offered an option to redeem the confiscated g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd. v. CCE, New Delhi - 2006 (200) E.L.T. 411 (Tri.-Del.) (2) CC (ICD), New Delhi v. Valley Iron & Steel Co. Ltd. - 2006 (203) E.L.T. 55 (Tri.-Del.) (4) Kailash Ind. Ltd. v. CC, New Delhi - Final Order No. 528/06-SM(BR) dt. 1-3-06 (5) Bhrigu Alloys & Steels Pvt. Ltd. v. CC, New Delhi - 2006 (203) E.L.T. 57 (Tri.-Del) (7) S.G. Steels v. CC, New Delhi - Final Order No. 530/06-BM Bench dt. 1-3-06. CHA has challenged the penalty. It is submitted that the Commissioner (Appeals) had sustained a penalty of Rs. 5,000/- on the CHA which had been imposed for his 'lack of diligence'. This penalty was not sustainable. I have also heard the ld. JDR w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri.-Del.)] and Kirti Sales Corpn. v. CC [2008 (232) E.L.T. 151 (Tri.-Del.)] the Tribunal held that in the absence of wilful misdeclaration of goods, confiscation under Section 111(m) was not attracted. Similarly same transaction cannot be held to constitute non-declaration of used cartridges attracting confiscation under Section 111(l) of the Act. I find that in the various decisions of the Tribunal relied on by the appellants in similar cases, the spent cartridges only were held liable for confiscation under Section 111(d) of the Act. Penalty equal to the value of the offending goods was ordered in these cases. In line with these judicial authorities it is held that the used cartridges alone are liable for confiscation under Section 111 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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