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TMI Blog2017 (5) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case are that appellant is engaged in the manufacture of lead and lead alloys ingots falling under Chapter 7804 1910 of the First Schedule to the Central Excise Tariff Act. The goods manufactured by the appellant are used as inputs by the manufacturer of batteries. The appellant imports lead scrap from which lead is extracted for the manufacture of the final products viz., lead and lead alloy ingots. After noting instances of import consignments containing arms, ammunition, shells, hazardous explosives etc., the import of metallic scrap was regulated by the Central Government in terms of Para 2.32 of the Handbook of Procedure of the erstwhile Foreign Trade Policy 2004-2009 read with CBEC Circular No.56/2004-Cus. dated 18.10.2004. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant was required to produce a pre-shipment certificate regarding the consignment and he has further held that while scrap in unshredded form could be imported through ICD Chennai and the same could not be imported through ICD Bangalore and he has further held that in the present case, the appellant has mis-declared the scrap imported by them vide two bills of entry as lead strippings as a result of which the scrap totally valued at Rs. 49,54,540/- was liable to be confiscated and the appellants had rendered themselves liable to imposition of penalty under Section 112(a) of the Act and on the basis of the findings, the Commissioner has ordered for confiscation of the scrap subject to redemption of the same on payment of fine of Rs. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate issued clearly states that the shipment does not contain any types of arms, mines, shells, cartridges, radio contaminated material or any explosive material. Learned counsel further submitted that it is undisputed that the scrap imported through ICD Chennai or ICD Bangalore were not separately stored but commonly dumped in the appellant's factory premises and hence certain pieces of unshredded scrap seized during investigation would mean that the scrap imported through ICD Bangalore contain unshredded, compressed or loose scrap. Learned counsel also submitted that the impugned order holding goods as liable to confiscation and imposing penalty is neither legal nor proper, since no goods were seized in first place and the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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