2025 (7) TMI 91

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri C.S. Vinod, Assistant Commissioner, Authorised Representative for the Respondent ORDER Order for absolute confiscation of goods namely "Light Melting Steel Scrap" under Section 111(d) of the Customs Act, 1962 imported by the Appellant vide Bill of entry dated 08.08.2023 with imposition of redemption fine of Rs.78,000/- only for re-export under Section 125 of the Customs Act alongwith pen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e detailed order Appellant had made submissions before both the Authorities that goods could be examined by experts in its totality (100%) at the behest of Customs Department and if found fit, can be cleared for home consumption but despite recording the submissions of Appellant, no such order was passed for which order for confiscation and re-export with redemption fine without physical examinati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on shield containers since the purpose of furnishing PSIC to the Customs was to give a declaration that the consignment do not contain any type of arms, ammunition, mines, shells, cartridges, or any other explosive material and to check the radiation level also and therefore, opening such a container without a Pre-Shipment Inspection Certificate would be hazardous to the Experts inspecting the go....