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TMI Blog2010 (6) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - As per the facts on record appellant imported heavy melting scrap from M/s. D.K. Metals & Alloys, Somalia and one IGM and 10 separate bills of lading were filed by the appellant's agent with Kandla Customs on 27-4-05 declaring the goods as heavy melting scrap totally weighing 2503 MT. On e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantity was to be ascertained at Kandla before filing a bill of entry for clearance of goods. Pre-shipment inspection certificate by the Gulf Inspection International Company (KSC), Kuwait dated 20-4-05 for the cargo was also referred to. Statement of other various persons belonging to agencies like shipping company, CHA etc. were also recorded. 3. On the basis of the declaration made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1962. 4. Learned advocate appearing for the appellant does not dispute the absolute confiscation of the war material found present in the consignment. However he submits that as required under law a pre-shipment inspection certificate was issued by an agency approved by the Central Board of Excise and Customs at the relevant time. This agency was disqualified only subsequently by a l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to reclassify the goods attracting lesser duty, the same would not amount to misdeclaration when no bills of entries were filed, and as such the provisions of Section 111(m) of the Customs Act, 1962 would not get attracted. The said decision of the Tribunal stands further confirmed by the Hon'ble High Court of Mumbai when the appeal filed by the Revenue was rejected as reported in 2006 (206) E.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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