2008 (12) TMI 463

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of entry on 29-12-2004 declaring the goods as 175.505 MTs of Heavy Melting Scrap. The goods were dispatched from Morovia-Liberia along with bill of lading and pre-shipment inspection certificate from M/s. Bivac International, Liberia. The said import was made under the claim of exemption in terms of Notification No. 83/2004 dt. 18-9-2004 and on payment of CVD at the rate of 12% and Education Cess at the rate of 2%. 3. The physical examination of the said cargo revealed that around 30% of the scrap was re-rollable scrap. However, no serviceable or used explosive/war material was found in the cargo. The officers seized the said consignment on the reasonable belief that inasmuch as 30% of the cargo was containing re-rollable scrap, the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....only in February, 2005 i.e. after date of importation and the appellant cannot be held liable for violation of any condition for producing the pre-shipment inspection by branch office of an agency, which may not be registered. In any case it is on record that no war or explosive material was found in the cargo. As such we are of the view that the above reasoning of the Commissioner cannot be pressed into service for confiscating the goods or for imposition of penalty. 5. The second ground on which the goods have been confiscated is that 30% of the cargo was found to be re-rollable scrap whereas the goods were declared as heavy melting scrap. The appellants have strongly challenged the above reasoning by submitting that even re-rolla....