2006 (3) TMI 529

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....for the Respondent. [Order]. -  This appeal is directed against the order-in-appeal dated 27-10-2005 wherein the confiscation of the goods and imposition of the penalty is upheld. 2. The relevant facts that arise for consideration are that the appellant imported stainless steel scrap from Pakistan by Rail Wagon No. PRC-77890 (Pakistan Bogie) at Customs Rail Cargo, Amritsar and f....

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....d 21-11-1994 and the denial of the authorities to clear the said goods based on a public notice is not correct as the public notice cannot go beyond the notification. Alternatively it was submitted that the appellant had sought to clear the said consignment through one of the designated ports and also applied to the rail authorities for permission to transport the said consignment, it was denied a....

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....4 at land Customs Station, Amritsar as the consignment had arrived in rail wagon from Pakistan. The import of the metal scrap was subject to the conditions as laid in the Procedures of Handbook of EXIM policy. As per the policy, to avoid the re-occurrence of the untoward incident due to the presence of war related materials; Para 2.32 was amended on 15-10-2004. By the said amendment the importer w....

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....ake note of amendment and the public notices issued and sought to clear the consignment thru Land Customs Station, Amritsar. It is a well settled that "Ignorance of law is not a bliss". Appellant cannot now take recourse to justify his stand by relying upon the Notification No. 63/94. Though the said notification permitted the appellant to import all goods from the Land Customs Station, Amritsar, ....