Appellant Cleared of Penalties for Waste Import; No Proof of Awareness of Live Bomb Shells in Shipment.

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....Pre-shipment inspection – Recovery of live bomb shells – There is no evidence on record to hold that appellant was aware that waste and scrap imported by them contained live bomb shells – There is no justification for confiscation of waste and scraps (other than live Bomb Shells) imported by appellant and accordingly, no penalties upon appellant under Section 112 of Customs Act, 1962 can be imposed - AT....