2008 (11) TMI 183

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.... Ms. M.I.J. Micheal, JCDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].- As per facts on record, the appellants imported 25.480 MTs of Brass Scrap Honey and filed bill of entry on 18-10-2004 for clearance of the same, On examination, 90 kgs of empty cartridges considered as war material was found in the said consignment. Accordingly, proceedings were initiated for confiscatio....

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....00/-. The contentions raised before Commissioner (Appeals) stand reiterated before us. It is contended that there was no deliberate attempt on the part of the importer to bring used cartridges and importer himself was unaware of the existence of any such material in the consignment as the consignment was dispatched from France, which is not a war torn country. The appellants did not gain anything ....

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.... is nothing on record to show that the importer was aware of presence of such material, the benefit is required to be extended to them. This is what has been done by the Division Bench of the Tribunal in case of M/s. Rajhans Metals Ltd. The Tribunal's decision in case of M/s. Bhrigu Alloys & Steel P. Ltd. relied upon by Revenue is a Single Member decision. It is well settled that Division Bench de....