2019 (3) TMI 452

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....nfiscation for non-compliance of the said order of the Commissioner (Appeals), JNCH, Nhava Sheva, Mumbai-II is assailed in this appeal. 2. Factual backdrop of this case is that appellant had imported "Aluminium Scrap Twang" classified under CTH 76020012 vide two Bills of Entry dated 15.05.2018 but consequent upon testing of goods, out of 25.2 MTs copper scrap druid of 6.01 MTs was found in one consignment and 10.81 MTs of copper scrap druid was found in total quantity of 26.44 MTs in the other consignment brought with declared description "Aluminium Scrap Twang" and value of copper scrap druid was re-determined as Rs. 7,44,717.88/- and Rs. 24,95,056/- respectively for both the consignment. Test report was also obtained from M/s. Netel (I....

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.... the appellant argued that M/s Sunalco Alloys Pvt. Ltd., who is holding a valid licence from "Central Pollution Control Board" and willing to buy the imported goods could have been permitted by the Customs Authority to clear the same for home consumption upon bond volunteered to be executed by the appellant. Since another similar restricted goods namely insecticides, pesticides etc. were permitted by the Customs Authorities to be cleared to the intended buyer having CBEC licence on the basis of CBEC Circular No. 401/101/2011-Cus. III dated 22.06.2011 and JNCH Public Notice No. 94/2011 dated 07.07.2011. Placing his reliance on the decision of this Tribunal delivered on 24.09.2018 in appeal No. C/87266 & 87268/2018, learned Counsel for the ap....

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....ds for which the order passed by the Commissioner (Appeals) in imposing penalty for mis-declaration needs no interference. It is also an admissible fact that copper scrap druid are not absolutely permitted for import and these import is regulated by the licence to be issued by the "Central Pollution Control Board", which appellant did not have at the time of import but going by the CBEC Circular and Public notice as describe above, such goods can be cleared for home consumption to the interested buyer with approval of the importer. As such, going by the judgment dated 24.09.2018 as referred above, both confiscation and redemption cannot go with re-export condition. Therefore, I am of the considered view that goods can be cleared to the inte....