9911796707
TMI Blog2008 (1) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... hority relating to 10 Original Orders. We find it the appellant importer has filed a number of bills of entry for import of metal scrap for melting. It is not disputed that all the consignments were imported without the necessary pre-shipment certificate from the specified agencies prescribed under the proviso to paragraph 2.32 of Handbook of Procedures under the EXIM Policy read with Appendix-28 to the Handbook. The impugned Orders have been passed confiscating the impugned goods, but allowing release payment of various amounts of fines and penalties. 2. Shri R.K. Chowdhury and Shri B.N. Pal, Advocates appearing for the appellants state that the impugned goods were imported from Surinam and no spacified inspection agency was located in Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the waiver of confiscation of goods and penalty in such cases would encourage the importers to bring all kinds of scrap and the danger that the Policy seeks to obviate, would become a real threat to the Society by defeating the Policy. 4. After hearing both sides and perusal of the case records, we are of the view that the cited Single Member decision does not reflect the correct position in law and in any case, the same is not binding on us. The restriction put on import of scrap is in the context of real threat to the Port and Customs establishments as well as to persons engaged in transport and to factory workers dealing in imported scrap on the basis of real instances that had taken place causing loss of lives earlier. The argumen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants claim that they have already paid the determined fines and penalties, they would be entitled to consequential refunds after adjusting the reduced fines and penalties determined by us and subject, of course, to the provision of unjust enrichment. 6. We find that the learned Advocates for the appellants have also raised a feeble plea in regard to higher valuation adopted by the department in some of the cases. We, however, find that the impugned Orders were passed after the appellants have specifically waived the show cause notice and the personal hearing before the Adjudicating Authorities. The impugned Orders passed do not contain a discussion regarding any dispute raised in regard to the valuation adopted by the department and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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