2014 (4) TMI 514

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....d by BSI Inspectorate Ltd., 2 Perry Road, Withan, Essex CMB 3 TV, England was also produced by the appellant at the time of clearance. The genuineness of the preshipment inspection certificate produced by the appellant was doubted by the Revenue and pending the verification of the certificate provisional clearance was allowed on execution of a bond supported by bank guarantee of Rs.4,17,000/-. As the verification of the agency which issued the preshipment inspection certificate was not coming forward hence the case was decided against the appellant by imposing redemption fine and penalty upon the goods and the appellant, in view of CBEC Circular No.56/2004-Cus dt. 18.10.2004 & 450/108/2004-Cus-IV dt. 15.09.2005. 2. Shri Paritosh Gupta (Adv....

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....s. Commissioner of Cus. (Import), Nhava Sheva [2011 (270) ELT 94 (Tri. - Mumbai)]. 4. Heard both sides and perused the case records. Preshipment inspection certificate was issued by an agency which was prescribed by the competent authority. The said certificate was given to the appellant by the original importer who sold the goods to the appellant on high sea sales basis. It is not the case of the revenue that appellant was instrumental in arranging a forged preshipment inspection certificate. Revenue was also aware of the doubtful nature of such certificate and would have done 100% examination of M.S. Scrap before allowing provisional clearance to ensure that the imported cargo does not contain any arms or ammunitions related material etc....