TaxTMI 
TaxTMI 
2007 (4) TMI 542
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....is an appeal against order of Commissioner (Appeals) No. 408/2005 (408-KDL)Cus/Commr(A)/AHD, dt. 23-12-05. 2. Heard both sides. 3. The relevant facts of the case, in brief, are as follows: (a) The appellant imported in Dec.'04 a consignment of heavy melting scrap with declared weight of 116.500 MT and produced a pre-inspection certificate from M/s. SGS, Tehran ....
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....ter which was reduced to Rs. 60,000/- by Commissioner (Appeals). 4. Learned advocate for the appellant submits that as importer, the appellant had taken all reasonable precaution in importing the consignment of heavy melting scrap. They had produced a pre-inspection certificate from a international inspection agency and had no reason to doubt the veracity of the inspection certificate given ....
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....al was found mixed up with the imported consignment of heavy melting scrap weighing about 116.00 MT. The importer has taken precaution of getting certificate from SGS. It appears that either the inspection agency has not done a thorough job or the norms adopted by them for categorizing any material as explosive material were different from what was adopted in this case by the customs authority. 8....