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M/s. CMA CGM Agencies (I) Pvt. Ltd. Versus CC (Port - Import) , Chennai

2016 (7) TMI 226 - CESTAT CHENNAI

Levy of penalty for abatement - alleged violation of having filed an invalid Pre-shipment Inspection Certificate (PSIC) - confiscation and redemption fine - Held that:- The purpose of PSI Certificate is that the consignment does not contain any types of arms, ammunition, mines, shells cartridges or any other explosive materials in any form used or otherwise and that the consignment was checked for radiation level and it does not contain radiation level (gamma and neutron) in excess of natural ba .....

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ied by the consignment being subjected to inspection and that would not tantamount to improper import of goods u/s 111 of the Customs Act, 1962. - Revenue has failed to bring home the charge of abatement against the appellant. - No penalty - Decided in favor of appellant. - C/41091 - 41092/2015 - FINAL ORDER No.41062-41063/2016 - Dated:- 4-7-2016 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER Dr. SunitaSundar. R, Advocate, For the Appellant Shri L. Paneerselvam, AC (AR), For the Respondent ORDER M/s. CM .....

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14 of declared assessable value of ₹ 17,77,907/- and B/E No. 4920088 dated 17.03.2014 of declared assessable value of ₹ 16,18,351/-. As per the Import Policy, each consignment should be accompanied by Pre-shipment Inspection Certificate (PSIC). The show cause notice was issued by the respondent for alleged violation of having filed an invalid PSI Certificate. It was also found that the declared value of the impugned goods was low and with the acceptance of the importer it was enhance .....

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nd ₹ 2,00,000/- (OIO 25805) under Section 125 of the Act along with all applicable duties. He has also imposed a penalty of ₹ 1,00,000/- under Section 112 (a) of the Act on the appellant under both the OIO.On appeal, the Commissioner (Appeals) rejected the appeal on the ground that the appellants were not complying with the conditions of Import in terms of Para 2.32 of the Hand Book of Procedures and failed to furnish the clarifications/details called by the LAA. Aggrieved by this, t .....

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t be penalized. On examination of the cargo it did not reveal any untoward materials/articles. She further submitted that the PSI certificate was issued by M/s. Ravi Energie INC, USA, in the format as required under the Handbook and Public Notice and they are listed under Appendix 5 as item No. 98. The Ld. Counsel strongly argued that apart from various documents indicating that not only in Scychelles, but also Morocco Islands, Mauritius, Madagascar and Comoros Islands, wherever there is no desi .....

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lic notice was recovered rendering them liable for confiscation. She relied on the following case laws in support of her contentions: 1. A.R. Castings Pvt. Ltd. Vs. CC, CESTAT Delhi-2006 (200) ELT 411 (Tri.-Del.) 2. Dee-Vee Metals Vs. CC-2007 (216) ELT 223 (Tri.-Mum.) 3. Rashmi Jain Vs. Addl. Director General of Foreign Trade-2015 (316) ELT 389 (Del.) 4. NGA Steels Pvt. Ltd. Vs. CC, Chennai-F.O.1487/2009 dated 16/10/2009 She further submitted that on the aforesaid grounds the impugned order may .....

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etc. The appellant should provide the cargo on board provided that it is bonafide, legal. But in the instant case, they have allowed the cargo without a proper PSI Certificate and failed to discharge their basic bonafide duty. By allowing the cargo, they have abetted the importer, in importing contravened goods. Accordingly, the adjudicating authority has rightly imposed penalty under Section 112 (a) of the Act. There is no evidence of goods being allowed in case of other imports as has been me .....

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