https://www.taxtmi.com/caselaws?id=1883 CESTAT New Delhi set aside confiscation of entire Heavy Melting Scrap consignment and vacated penalties imposed on importers. Tribunal found that 538 pieces of explosive materials discovered in only four of eighteen containers did not justify confiscating the entire 344 MT non-offending scrap imported for legitimate industrial use. Court held importer lacked knowledge or intent to import explosives, having obtained supplier certificate confirming absence of arms/ammunition and complied with mandatory 100% examination requirements. Penalty imposition was procedurally flawed as show cause notice failed to specify relevant sub-section of Section 112. Tribunal emphasized non-offending goods cannot be confiscated when offending materials constitute minor portion and importer demonstrates bona fide intent. en-us Thu, 24 May 2007 00:00:00 +0530 Thu, 05 Jun 2025 14:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1883 CESTAT New Delhi set aside confiscation of entire Heavy Melting Scrap consignment and vacated penalties imposed on importers. Tribunal found that 538 pieces of explosive materials discovered in only four of eighteen containers did not justify confiscating the entire 344 MT non-offending scrap imported for legitimate industrial use. Court held importer lacked knowledge or intent to import explosives, having obtained supplier certificate confirming absence of arms/ammunition and complied with mandatory 100% examination requirements. Penalty imposition was procedurally flawed as show cause notice failed to specify relevant sub-section of Section 112. Tribunal emphasized non-offending goods cannot be confiscated when offending materials constitute minor portion and importer demonstrates bona fide intent. Case-Laws Customs Thu, 24 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1883