TaxTMI 
TaxTMI 
2024 (8) TMI 216
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....900 dated 12.11.2013 for clearance of 18.497 metric tonnes of Lead Scrap "Radio" as per ISRI specification and declared value of USD 1950.00 per metric tonne, out of which 12.28 metric tonnes were assessed under DEEC License dated 09.09.2013 and rest 6.21 metric tonnes were assessed on merit. 3. The appellant had earlier entered into sale contract with the overseas supplier, namely, M/s. Voss International, London, U.K. They had also submitted the Pre-Shipment Inspection Certificate issued by M/s. Ravi Energie Inc., USA, which was issued in terms of Para 2.32.2A of the Handbook of Procedures (Vol.-I) for import of shredded, unshredded, compressed or loose forms of metallic waste & scrap. 4. The said Bill of Entry was assessed by the Appra....
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....dge. 4.3. Therefore, on the basis of analysis, it was found that Lead Scrap "Radio" is 1.560 metric tonne, Copper Scrap is 5.920 metric tonne, and Lead Scrap is 10.860 metric tonne. 5. As the goods were a mix of Lead Scrap "Radio" and Burst as well as Un-Burst Bullets of Spent/Pop Up Cartridge, it was alleged by the Revenue that the import of such items were restricted in terms of Para 2.32.1 of the Handbook of Procedures (Vol-I), which amounts to violation of Foreign Trade Policy 2009- 2014 and for the violation of licensing provisions, the consignment was held liable for confiscation and importers were held liable for penal action. 6. In terms of this assessment took place and finally, vide the impugned order, it was held that goods ar....
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....adjudicating authority or the Tribunal (who are creatures of the statute) to stretch, modify or restrict the scope of this Section; they are bound by it. Hon'ble Supreme Court and High Courts can and do examined the validity of the laws and subordinate legislations and pass judgments annulling or modifying them by neither the officers nor the Tribunal, as creations of the statute cannot do so. This position has been explained clearly by the Hon'ble Supreme Court in UOI Vs Kirloskar Pneumatics Company 1996 (84) ELT 401 (SC) in which it was held as under: "According to these sub-sections, a claim for refund or an order of refund can be made only in accordance with the provisions of Section 27 which inter alia includes the period of limitat....