2008 (8) TMI 656

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....Michael, Jt. CDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  The appellants filed a bill of entry on 24-11-2004 for clearance of 215.4 MTs of old and used pipes (Rerollable scrap) of Jordan origin. On examination of the goods carried out by Customs officers, the consignment was found to contain 64.74 MTs of various war items including used ammunitions, broken armour....

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.... war material and consequent confiscation is incorrect and therefore may be set aside; that the penalty of Rs. 2.5 lakhs imposed was very high. He also submitted that there was considerable delay consequent to the examination and adjudication process and therefore the appellants had to suffer heavy demurrage and other storage costs. He requested that having regard to the circumstances of the case ....

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....he confiscation and imposition of redemption fine was appropriate. 3. We have considered the submissions from both the sides. We find that both the decisions cited by the ld. Advocate for the appellants related to the same period when this consignment was imported and in both the cases the pre-shipment certificate was available. The appellants while making the high sea purchase should have....