2017 (3) TMI 1135

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.... of Rs. 1,60,000/- on appellant M/s Cosco (India) Shipping Pvt Ltd, Rs. 2,80,000/- and Rs. 1,20,000/- on M/s Seaworld Shipping & Logistics Pvt Ltd section 112(a) of the Customs Act, 1962 besides confiscating goods against five bills of entry to be redeemed on payment of appropriate fines and imposition of penalty on the exporter M/s Rajiva Exports Pvt Ltd. 2. Proceedings commenced with the action initiated against M/s Rajiva Exports Pvt Ltd for confiscation of goods imported vide bill of entry no 795805 dated 2^nd February 2005, 796588 dated 3^rd February 2005, 795833 dated 2^nd February 2005, 795804 dated 2^nd February 2005, 796593 dated 3^rd February 2005. Allegation in the impugned order was that the imports had not been accompanied b....

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.... (207) ELT 346 (Mad.)] and of the Hon'ble Supreme Court in Pine Chemical Suppliers. v. Collector of Customs [1993 (67) ELT 25 (SC) as well as extracts from the Foreign Trade Policy and Public Notice no. 16/2004. There is no doubt that while importing iron and steel melting scrap was required to be accompanied by a pre-shipment inspection certificate and that without reference to mens rea failure to produce such certificate would render the goods liable to confiscation. 5. Learned Counsel relies upon the decision of the Tribunal in Shankeshwar Metal Corporation v. Commissioner of Customs (Imports), Mumbai [2014 (312) ELT 344 (Tri.-Mumbai)], NK Kutty Pushpangadhan v. Commissioner of Customs, Cochin [2001 (129) ELT 346 (Tri.-Bang.)] and Naz....

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....f section 112 against the appellants is without authority of law. Penalty imposed on M/s Cosco (India) Shipping Pvt Ltd and M/s Seaworld Shipping & Logistics Pvt Ltd are set aside and their appeals are allowed. 7. Insofar as the importer was concerned, action has been taken for non-production of prescribed pre-shipment certificate from a specified agency. It is the contention of Learned Counsel that no such agency has been specified for Fiji. 8. I have perused the relevant records and find that the submission is correct. In these circumstances, it could well nigh be impossible for importers to submit the prescribed documentation. It is surely not the contemplation of the Policy that the said goods should be taken to a place where such....