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2015 (10) TMI 326 - CESTAT AHMEDABAD

2015 (10) TMI 326 - CESTAT AHMEDABAD - 2015 (328) E.L.T. 665 (Tri. - Ahmd.) - Pre-shipment inspection Recovery of live bomb shells During examination of goods at time of clearance 10 Live Bombs Shells were found in consignment, therefore, entire consignment of Cast Iron Scrap alongwith 10 Live Bombs Shells was held to be liable for confiscation by Adjudicating Authority Commissioner also upheld confiscation of goods and imposition of penalties, however, reduced redemption fine and penalty .....

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fiscation of waste and scraps (other than live Bomb Shells) imported by appellant and accordingly, no penalties upon appellant under Section 112 of Customs Act, 1962 can be imposed Accordingly redemption fine and penalty are set aside however, live bomb shells imported alongwith above melting waste and scraps are required to be absolutely confiscated Decided in favour of Assesse. - Appeal No : C/11895/2014 - Order No. A/10627 / 2015 - Dated:- 8-5-2015 - Mr. H.K. Thakur, J. For The Appellant .....

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on the appellant has been reduced to ₹ 10,00,000/- and ₹ 5,00,000/- respectively. 2. Shri Ajay Singh (Advocate) appearing on behalf of the appellant argued that appellant entered into an agreement of supply of 600 MT of Cast Iron Scrap U.K. M/s. Sandeep Garg & Company issued the pre-shipment inspection certificate as per Circular No. 43/95 dated 26.04.1995 issued by the department. That during examination of the goods at the time of clearance 10 Live Bombs Shells were found in th .....

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pon the case law of AIA Engineering Ltd. vs. Commissioner of Customs, Ahmedabad 2011 (274) E.L.T. 470 (Tri. - Ahmd.) to make home point that in similar situation it was held that pre-shipment inspection certificate from the authorized agency was produced by the appellant and that no malafied intention can be adjudicated on the part of the appellant and confiscation of goods, and imposition of penalties, upon the appellant are required to be set-aside. 3. Shri J. Nair, (AR) appearing on behalf of .....

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ammunition. 4. Heard both sides and perused the case records. The issue involved in the present proceedings is whether the entire waste and scrap imported by the appellant is liable to confiscation and penalties imposable upon appellant. When importer produced the required pre-shipment inspection certificate from the authorized agency at the time of clearance. It is observed from the case records that the production of pre-shipment inspection certificates from the authorized agency M/s. Sandeep .....

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agency and provide a copy of contract between supplier and the importer that consignment do not contain any arms, ammunition, mines, shell, catridges, radio active articles etc. Appellant fulfilled these requirements. Further the consignments as per the documents were originating from U.K., which is not a war prone area. It is observed that the pre-shipment inspection agency M/s. Sandeep Garg & Company did not carry out their job properly for which appellant cannot be held responsible. There .....

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ding by the agents of Lloyds at the sellers cost and therefore it had taken sufficient precautions. The Commissioner finds (and this is not disputed) that the survey was conducted not by Lloyds but by buyer s surveyors appointed by Lloyd and speculates whether the departure was with the concurrence of the buyer. He also says that Mukand Ltd. had decided to import scrap from the middle east because it was cheap. He says that Mukand Ltd. ought to have known from newspaper reports which mentioned t .....

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did that would render its employees liable to penalty. The scrap was supplied by ITC which procured it from another person. The Commissioner does not say what precaution the importer ought to have been taken in order to ensure that the scrap did not contain any explosive material. When once the importer has taken sufficient precautions by, way of insisting on inspection of the goods, we do not think that it can be blamed for the presence of these explosives. As we have noted the Commissioner rep .....

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