2016 (7) TMI 226

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Victoria with the port of discharge at Chennai. The imported consignment was declared as Non Alloy Steel Melting Scrap HMS 1&2 vide Bill of Entry No. 4920206 dated 17.03.2014 of declared assessable value of Rs. 17,77,907/- and B/E No. 4920088 dated 17.03.2014 of declared assessable value of Rs. 16,18,351/-. As per the Import Policy, each consignment should be accompanied by Pre-shipment Inspection Certificate (PSIC). The show cause notice was issued by the respondent for alleged violation of having filed an invalid PSI Certificate. It was also found that the declared value of the impugned goods was low and with the acceptance of the importer it was enhanced from USD 350 (CIF/Mt)to USD 415 (CIF/ Mt). The SCN proposed confiscation of the go....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....her submitted that the PSI certificate was issued by M/s. Ravi Energie INC, USA, in the format as required under the Handbook and Public Notice and they are listed under Appendix 5 as item No. 98. The Ld. Counsel strongly argued that apart from various documents indicating that not only in Scychelles, but also Morocco Islands, Mauritius, Madagascar and Comoros Islands, wherever there is no designated agency, cargo has been permitted to be imported in various Indian Ports and cleared without PSIC or on the basis of PSIC issued by other agencies. Hence, confiscation of the impugned goods does not arise. She relied on the Circular No. 56/2004-Cus dated 18.10.2004. She further submitted that even on request by the appellants post inspection rep....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g authority has rightly imposed penalty under Section 112 (a) of the Act. There is no evidence of goods being allowed in case of other imports as has been mentioned by the Ld. Counsel. 4. In rejoinder, the Ld. Counsel submitted that PSI certificate issuing agency need not be located in the area from where the cargo is to be loaded. The list of consignments originating from Seychelles and other places have been provided, and these places do not appear in the list of agents eligible to issue PSI ( 98 names). As regards abatement, mens-rea is not there. The appellant is a steamer liner, who is not the beneficiary. There is no finding in this regard by the adjudicating authority that the PSIC which was produced is no PSIC at all. 5. Heard bot....