2007 (3) TMI 425

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....r clearance of the goods. The Bills of Entry were accompanied by 'Pre-shipment Inspection Certificates' issued by M/s. Bureau Veritas, Abidjan (capital of Ivory Coast). The Abidjan branch of M/s. Bureau Veritas, was not one of the inspecting agencies empanelled for such purposes by the Customs authorities vide Appendix 28 to the relevant EXIM policy. But the Bombay branch of the same agency was recognized for the purpose at the material time (learned counsel at this stage submits that the Abidjan branch of Bureau Veritas was subsequently added to the panel of inspecting agencies in Appendix 28 ibid). The EXIM policy  had stipulated that metal scrap imports must be covered by pre-shipment inspection certificates issued by recognized age....

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..... 956 (Tri.-Mumbai) to his submission that, where end-use certificate is produced, penalty cannot be imposed. 4. Learned SDR submits that, in the case of Northern India Steel Rolling Mills (supra), the amendment to EXIM policy had been brought during the course of loading of consignment abroad and, in such circumstances, it was held that there was no intentional infraction of law by the importer. She also seeks to distinguish the other case cited by counsel. 5. After giving careful consideration to the submissions, I find that the appellants have not established a case for getting rid of confiscation inasmuch as it is an admitted fact that at the time of import, the goods were not accompanied by the mandatory certificate of a re....