TMI Blog2008 (12) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... e material contained in the same container, in which war material was found. - C/552-554/2005 - A/2831-2833/2008/WZB/AHD - Dated:- 29-12-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri S.N. Kantawala, Advocate, for the Appellant. Ms. M.I.J. Micheal, Jt. JCDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].- All the appeals are being disposed of by a common order as identical issue is involved. 2. The appellants imported consignment of heavy melting scrap and accordingly filed bill of entry. Inasmuch as the sale contract was not filed and pre-shipment inspection certificate was found to have been issued by M/s. Moody International Certification, Iran, which was not specified age ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant in December, 2004 and the said consignment arrived in India in the first weeks of January, 2005. There is no dispute about the fact that the appellant have produced the pre-shipment inspection certificate issued by M/s. Moody International, Iran. Revenue's objection is that though M/s. Moody International (India) P. Ltd., Navi Mumbai is a registered and notified agency for the purpose of issue of certificate as stipulated in para 2.32 of the Handbook of Procedures, M/s. Moody International Certification, Iran, which is a branch office of M/s. Moody International (India) is not a registered agency for the purposes of issuance of certificate. The above reasoning as contained in relevant paragraphs of the Commissioner's order is rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icates. In this regard, the DGFT vide circular No. 19/2004-09 dt. 18-2-2005 has further clarified that such branches can be considered for inclusion in the Appendix - 28 only when the registered office gives an undertaking that the branch office has the requisite testing facilities. Until these branches are specifically included in the Appendix - 28 of the Policy by the DGFT after taking necessary undertaking from their registered offices, the certificates issued by them cannot be held valid and accepted, in terms of Para 2.32 of the Policy. 10.2. In the instant case it is notice that M/s. Moody International (India) P. Ltd., Navi Mumbai, being registered and notified agency, should have not registered their Iran Branch Office with DGFT i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncorporated their Iran Branch Office, if they really wanted to adhere to the provisions of the Para 2.32 of the Foreign Trade Policy - 2004-09 read with the provisions of the circular No. 19/2004-09 dt. 18-2-2005. Therefore in this manner, the provisions of Para 2.32 of the Handbook of Procedures (Vol. 1) of the Foreign Trade Policy - 2004-09 have been violated making the imported goods liable for confiscation under the provisions of Section 111(d) of the Customs Act, 1962." 5. As is clear from the above, the lapse if any is on the part of M/s. Moody International, who has not got their Iran Branch registered with the appropriate officer. It also becomes clear from the above reproduction that the requirement of registration of branch of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After carefully considering submissions made by both sides, we find that used war material already stand fully confiscated by Revenue, which fact itself is sufficient for penalizing the importer. Inasmuch as there is nothing on record to show that the importer was aware of presence of such material, the benefit is required to be extended to them. This is what has been done by the Division Bench of the Tribunal in case of M/s. Rajhans Metals Ltd. The Tribunals decision in case of M/s. Bhrigu Alloys Steel P. Ltd. relied upon by Revenue is a Single Member decision. It is well settled that Division Bench decision has to be given preference over a Single Member decision. As we have already observed that there is nothing on record to show invo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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