1984 (11) TMI 329 - AT - Customs

Appeal Dismissed: Duty Payment & Inspection on Imported Goods

The appeal against duty payment on imported goods and inspection was dismissed by the Appellate Tribunal CEGAT Madras. - 1985 (21) E.L.T. 192 (Tribunal) Inspection of goods - weighment contemporaneous with inspection - conformity with I.T.C. Regulations - out of charge / pass out of customs charge - departmental satisfaction contemporaneous with weighmentInspection of goods - weighment contemporaneous with inspection - conformity with I.T.C. Regulations - Whether the departmental inspection and examination reports dated 21-6-1982 to 23-6-1982, together with weighment carried out contemporaneously, established satisfaction that the imported goods conformed to I.T.C. Regulations so as to justify dismissal of the appeal. - HELD THAT: - The factual matrix mirrored the Tribunal's earlier decision in Appeal No. CD (MAS) 285/84: duty was paid and an out of charge order was recorded on 21-6-1982, and weighment occurred between 21-6-1982 and 23-6-1982. Although the pass out of customs charge order did not expressly mention inspection, examination reports dated 21-6-1982, 22-6-1982 and 23-6-1982 recorded that the goods were inspected and their contents were visible, describing the consignment as steel scrap consisting of aged structural items. The Tribunal held that, on these materials, the department had contemporaneously satisfied itself that the imported goods conformed to the I.T.C. Regulations at the time of weighment. Applying the rationale of the earlier decision, the present appeal raised no tenable ground for interference.Appeal dismissed; departmental satisfaction as to conformity established by contemporaneous inspection and weighment.Final Conclusion: The Tribunal dismissed the appeal, holding that contemporaneous inspection reports and weighment demonstrated departmental satisfaction that the imported goods conformed to the I.T.C. Regulations, and applied the rationale of the earlier decision in Appeal No. CD (MAS) 285/84. The case involved duty payment on goods, out of charge order, and inspection of imported goods. The appeal was dismissed by the Appellate Tribunal CEGAT Madras.