TaxTMI 
TaxTMI 
2014 (11) TMI 815
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....wherein the performing office was shown as Bureau Veritas, Madagascar. The adjudicating authority confiscated the goods and imposed redemption fine of Rs. 5,20,000/- and penalty of Rs. 1,25,000/- under Section 112(a) of the Customs Act, 1962 on the ground that performing office M/s.Bureau Veritas, Madagascar does not figure in Appendix 28 of Hand Book of Procedures (Vol.I). As per para 2.32 of EXIM Policy, all imports of metal scrap should invariably be accompanied by a Pre-shipment Inspection Certificate. 2. After hearing both sides and on perusal of records, we find that the appellant produced the Pre-shipment Inspection Certificate issued by M/s. Bureau Veritas, Mumbai wherein the performing office was shown as "M/s.Bureau Veritas, Mad....
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....nt. 4. It is contended by the Revenue that M/s.Bureau Veritas, Mumbai themselves had not carried inspection. It is noted that M/s.Bureau Veritas, Mumbai issued certificate confirming pre-shipment certificate of M/s.Bureau Veritas, Madagascar. It is seen from the impugned order that on examination of the goods, it was found to be as declared in the Bill of Entry. There is no material available that the impugned consignment contained any objectionable material. In the instant case, pre-shipment certificate was issued by M/s. Bureau Veritas, Mumbai and pre-shipment inspection was conducted by M/s/Bureau Veritas, Madagascar, which is not listed in Appendix 28 of the Hand Book of Procedure. We find that Hon'ble Gujarat High Court in the cas....
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....d, the importer shall have to undergo physical inspection of the goods in question and the Customs authorities shall undertake such inspection in accordance with law. In other words, non-production of a pre-shipment certificate would require 100% goods carried by the consignment being subjected to inspection. This becomes clear when one finds that the adjudicating authority has undertaken such an inspection and recorded that no explosive and war materials have been noticed as extracted hereinbefore. 9. Thus, assuming there is any violation of the conditions prescribed by the Handbook of Procedures, such a violation is by the exporter in the first instance. The importer had, in fact, produced the certificate of inspection and the only dispu....