2007 (4) TMI 592

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....for the Respondent. [Order]. - This is an appeal against order of Commissioner (Appeals) No. 409/2005 (409-KDL)Cus/Commr(A)/AHD, dt.27-12-2005. 2. Heard both sides. 3. The relevant facts of the case, in brief, are as follows : (a)     The appellant imported a consignment of brass scrap honey with bill of lading dt.26-1-2005 and with declared weight of 2....

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....to Rs. 50,000/- by Commissioner (Appeals). 4. Learned advocate for the appellant submits that a importer, the appellant had taken all reasonable precaution in importing the consignment of brass scrap. Perhaps the norms adopted by foreign suppliers in treating any material as explosive was not of the same standards as adopted by Indian customs authority. 5. Learned advocate also rel....