2006 (3) TMI 52

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..... nd in the consignment – Confiscation and penalty set aside - Appeal No. C/725/2005-NB(SM) - Final Order No. 725/2006-NB(SM)BR - Dated:- 17-3-2006 - This appeal is directed against the order-in-original dated 31.05.2005 wherein the Heavy Melting Scrap imported by the appellant is confiscated with an option to redeem the same on payment of redemption fine and penalty being imposed under .....

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..... d penalty. 3. Considered the submissions made by both sides and perused records. I find that the appellant has produced a pre-inspection certificate by an agency having its branch in Abidjan, the said branch is not mentioned in the list of the EXIM policy. It is noteworthy to mention here that the 100% inspection of the consignment was undertaken and nothing objectionable was found in the consig .....

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