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Alang Metal Exim Pvt Ltd Versus Commissioner of Customs Jamnagar

2015 (10) TMI 326 - CESTAT AHMEDABAD

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 – Held that:-production of pre-shipment inspection certificates from authorize .....

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ant 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 : Shri Ajay Singh, Advocate For The Respondent : Shri Jeetendra Nair, Aulthori .....

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- 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 the consignment, therefore, the entire consignment of Cast Iron Scrap alongwith .....

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d 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 the Revenue, relied upon the case law of Savitri Con-Cast Ltd. vs. Commr. of .....

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ved 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 Garg & Company is not denied. It was argued by the Authorised Representat .....

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onsignment 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 is no evidence on record to hold that the appellant was aware that the waste .....

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fficient 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 the presence of explosive and other such goods in import at Delhi, Ludhiana and .....

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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 repeatedly knowledges any absence of motive. He has also not said what precaution .....

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