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2016 (6) TMI 1068 - CESTAT HYDERABAD

2016 (6) TMI 1068 - CESTAT HYDERABAD - 2016 (336) E.L.T. 699 (Tri. - Hyd.) - Import of metallic waste and scrap - The consignment was accompanied by a Pre-shipment Inspection Certificate(PSIC) issued by Asia Globe Trade Ltd Hong Kong which is an agency authorized for whole of USA, Canada, South Africa, Australia, UK, Malaysia, UAE, Mozambique Kuwait, Singapore and European Union. It appeared that M/s Asia Globe Trade Ltd was not authorized to issue pre-shipment inspection certificate with regard .....

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aside - Decided in favor of appellant. - Appeal No.C/21809/2015 - FINAL ORDER No. A/30016/2016 - Dated:- 30-12-2015 - Ms.Sulekha Beevi C.S. Judicial Member Shri S.C.Choudhary, Consultant for the Appellant Shri Prasad, AR for Respondent ORDER [Order per: Ms.Sulekha Beevi ,C.S] 1. The appellant challenges the confiscation of imported shredded scrap and imposition of penalty for want of valid pre-shipment inspection certificate. 2. The appellants imported shredded scrap from Norway. As per para 2. .....

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pore and European Union. It appeared that M/s Asia Globe Trade Ltd was not authorized to issue pre-shipment inspection certificate with regard to Norway. According to the Public Notice No.38(RE.2012) 2009-2014 dated 18-12-2012 issued by DGFT no inspection agency is specified for goods originating from Norway. The appellants were asked to furnish valid PSIC. They then requested for conduct of post shipment inspection by an authorized agency listed by DGFT, India for the purpose of clearance of ca .....

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nd Book of Procedures was not complied and that in the absence of valid PSIC the goods would fall within the ambit of prohibited goods being liable for confiscation. The appellant was given an option to redeem the same on payment of redemption fine of ₹ 22,00,000/- and the order also imposed penalty of ₹ 5,00,000/-. Aggrieved the appellant is before the Tribunal. 3. The learned Consultant appearing for the appellant submitted that the appellant had substantially complied the conditio .....

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egal and proper. He contended that the agency viz M/s Asia Globe Trade Ltd was an agency listed for almost all the countries including European union. The only defect is that Norway is not listed among the countries mentioned. He placed on record the judgments laid in Commissioner Vs Moolchand Steels(P)Ltd. 2008(224) ELT 57(Gug), Commissioner of Custom Vs Senor Metals(P)Ltd 2009(236) ELT 447(Guj). NGA Steels(P)Ltd. Vs C C Chenai 2010(262) ELT 578(Trti.Chennai), Shri Shakti Iron and Steel Re-roll .....

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isaged in the Handbook Procedures for import of metal shredded scrap has not been compiled by the appellants , the goods would fall within the definition of prohibited goods. That therefore, the goods were rightly confiscated and the redemption fine and penalty imposed is reasonable and justified. 5. I have gone through the records and considered the rival submissions carefully. In the impugned order the Commissioner, has observed that the goods on examination was found to be in conformity with .....

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tment is that in that case no goods can be imported from Norway. I cannot agree with this argument put forward by the department. Merely because Norway is not listed in the Public Notice, it cannot be said that there is complete restriction for import of goods from Norway. As per the policy Circular No.19/2004-09, dated 18-02-2005 of DGFT, it is clarified that on furnishing a declaration, the agency authorized for inspection can have its branch offices included and listed in the Handbooks of Pro .....

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e very same issue cameup for consideration in C.C. Vs Mool Chand Steels Ltd(Supra) before the Hon ble High Court of Gujarat wherein the Hon ble High court upheld the view taken by the Tribunal in setting aside the confiscation and penalty. In Senor Metalks(P)Ltd. (supra), the Hon ble High court observed as under: Thus, assuming there is any violation of the conditions prescribed by the Handbook of procedures, such a violation is by the exporter in the first instance. The importer had, in fact, p .....

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