2006 (2) TMI 432

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..... Agarwal, JDR, for the Respondent. [Order]. -  This appeal is directed against the order-in-original dated 21-2-2005 wherein the Commissioner of Customs has confiscated the imported goods with an option to redeem the same on payment of redemption fine and also imposed penalty under Section 112 of the Customs Act, 1962. 2. The relevant facts that arise for consideration are the ....

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....with the supplier and supplier also loaded the said scrap in the containers and gave a Certificate of Origin and Beneficiary's Certificate. It is his submission that these things were taking place during 22-10-04 to 2-11-04. The appellants were not aware that the export policy has undergone an amendment and they are required to file Pre-shipment Inspection Certificate from the authorized agencies.....

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....ides and perused the records. I find that the Bill of Entry for clearance of the Heavy Melting Scrap was filed by the appellant on 7-12-04. On perusal of the record, it is noticed that the supplier of the heavy melting scrap had in fact given certificate which reads as under : "We hereby certify that the goods shipped vide our Invoice No. 2004042, dated 22-10-04 does not contain any type of arm....

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...., I find from the order-in-original that the goods were put to 100% examination and there is categorical finding that no war related material has been noticed during the examination of the imported goods. This categorical finding of the adjudicating authority coupled with the certificate of the supplier that the consignment does not contain any war related material, goes to prove that the appellan....