TMI Blog2008 (8) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 - D.A. Mehta and H.N. Devani, JJ. Shri P.R. Abichandani, for the Appellant. Shri Paresh V. Sheth, for the Respondent. [Judgment per : D.A. Mehta, J. (Oral)]. - The appellant revenue has proposed the following questions: "(a) Whether pre-shipment inspection certificate issued by an agency not recognized as specified agency at the time of issuance of certificate can be considered to be valid certificate or not in terms of para 2.32 of the Handbook of Procedures (Vol. 1) of the Foreign Trade Policy 2004-2009 on the agency subsequently being recognized as such? (a) Whether violation of EXIM Policy 2004-09 would attract confiscation and imposition of penalty in terms of Sections 111(d) and 112 of the Customs Act, 1962? (c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Srl. No. 69 mentions Bureau Veritas, Hemburg, Germany as one of the inspection agencies. Therefore, at the time of import of the consignment, the said agency was one of the authorized inspection agencies. That apart, of Bureau Veritas, Mumbai also issued inspection certificate in regard to the consignment. In this factual situation, the Customs authorities were not justified in holding that the consignment did not have certificate from authorized inspection agency." 4. Heard the learned counsel for the appellant. The reasons which weighed with the adjudicating authority have been reiterated, and it was submitted that the agency in question which issued the pre-shipment certificate was not a recognized inspection agency at the time of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radio active contaminated, or any other explosive material in any form either used or otherwise." 7. Thus, on a plain reading of the aforesaid requirement, the legal obligation has been cast on the exporter to furnish the two specified documents, the first being a pre-shipment inspection certificate in the specified format as prescribed, and the second being a copy of the contract between the importer and the exporter. The pre-shipment inspection certificate has to certify to the effect that, (a) the consignment does not contain any type of aforesaid specified items, and (b) the imported items are actually metallic waste/scrap etc. as per int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact, produced the certificate of inspection and the only dispute that was raised was that the agency not having been notified and specified on the date of inspection prior to shipment. However, once it is found that the violation has not resulted in any specified categories of items being imported, the importer cannot be punished for the lapse on the part of the exporter considering that the legal obligation has been cast on the exporter to furnish the documents. 10. Section 11(d) of the Act permits confiscation of goods improperly imported, namely, any goods imported : (i) contrary to any prohibition imposed by or under the Act, or (ii) contrary to any prohibition imposed by any other law for the time being in force. The former is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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