2007 (4) TMI 480

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....rap by the appellant. Appellant filed bill of entry for clearances of lead scrap. The appellant also filed all the required relevant documents along with the certificate of a accredited certifying agency in respect of the such consignment. On 100% examination of the consignment, the apprising officer found eight cut pieces of used cartridges in the consignment of 93.86 MT of lead scrap. The appellant waive the issuance of show cause notice and participated in the adjudication proceedings. It was the contention of the appellant that they imported the consignment following all the proper procedures and they went by the certificate issued by the certifying agency. The ld. Commissioner came to the conclusion that the presence of eight cut piece....

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....e law for the preposition that there is no requirement of mens rea for the imposition of penalty for the breach of Civil Application. It is his submission that the appellant cannot run away from the fact that there were eight cut cartridge found in the consignment. 5. Considered the submissions made in detail and perused the records. The accredited agency i.e. NQAQSR had given the following certificate. DECLARATION/UNDERTAKING 1.   The consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radio active contaminated or any other explosive material in any form either used or otherwise. 2.       The imported item is actually metallic scrap/seconds/defective as per ....