TaxTMI 
TaxTMI 
2006 (10) TMI 308
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....[Order]. - This appeal is directed against Order, in Original dated 27th July 2005 that confiscated the imported consignment with an option to redeem the same on payment of redemption fine and also imposed a personal penalty on the appellant. 2. The relevant fact that arise for consideration are the appellant imported 12 container of HMS scrap on High Sea Sale basis from M/s. Aztec Exim Pv....
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....nal hearing. The main contention of the appellant before the adjudicating authority was that the import has been made with valid pre-inspection certificate issued as on 17-5-05 when the goods were loaded in the ship by M/s Aztec Exim Pvt. Ltd. Hence there is no violation on their part. The adjudicating authority however came to the conclusion that the inspection agency was de-recognized by the Min....
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....aid agency was at the most can be considered as de-registered from June 20th 2005 i.e. subsequent to loading of goods on the ship. It is his submission that the goods having been examined by the authorities, found nothing offending, is in itself proves that the pre-inspection certificate is correct. 4. Learned DR on the other hand submits that the pre-inspection certificate given by the insp....
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....f the Handbook of Procedures. It is also not in dispute that when the consignments were put to 100% examination, nothing incriminating was found and the goods were as they were declared in the bill of entry. I find force in the appellant's contention that when the goods were inspected by the inspection agency on 11-5-05 and put on board of ship on 17-5-05, the said inspection agency was authorized....