2006 (2) TMI 571

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....al, JDR, for the Respondent. [Order]. - This appeal is directed against the order in original dated 3-3-2005 vide which HM scrap is confiscated and penalty is also imposed. 2. The issue involved in this case is that the appellant imported Heavy melting scrap in December, 2004 and filed bill of entry for clearance of the same. In the documents filed by the appellant there was a certif....

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....d the war related materials, and confiscated the Heavy Melting Scrap with an option to redeem the same on payment of redemption fine and imposed penalty on the appellant. Hence this appeal. 3. Considered the submissions made at length by both sides and perused the records. I find from the records that the appellant has imported the consignment of the HMS in December, 2004, during the time ....

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.... the certificate issued by their supplier and SGS, Mozambique. I find from the EXIM policy that SGS is a recognized certifying agency, but the Mozambique branch is not a recognized one to issue certificate of inspection. There is a possibility that the appellants mistook that the SGS, Mozambique as being recognized certifying agency and relying upon their certificate imported the consignment of HM....