2026 (5) TMI 1182

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....Act, 1962; but gave an option to the importer to redeem the said goods on payment of Redemption Fine of Rs.80,000/- in lieu of confiscation under Section 125 of the Customs Act, 1962 and also imposed penalty of Rs.20,000/- upon the importer under Section 112(a) (i) of the Customs Act, 1962 for violations of the provisions of law. 2. Briefly the facts of the present case are that the appellant imported LMS Bundle Scrap from UAE and filed bill of entry No. 5769531 dated 02.05.2023 for import clearance of LMS Bundle Scrap as per ISRI 200-206' from M/s Tradeway International UK Ltd. showing the country of origin to be 'United Arab Emirates'. As per the allegations by the Custom Department, the imported goods had been declared to ....

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....ny specific policy violation by the PSIA, nor has the adjudicating authority mentioned any statuary customs provision or foreign trade policy provision under which a valid certificate issued by the PSIA became invalid. 4.1 He also submits that the PSIA is not regulated by the directives of the Customs Department of Dubai; that, at the material time there was no injunction from DGFT, hence its Certificate was very much valid, that, the Dubai Customs Notice 08/2022 dated 05.10.2022 was effective only till 19.03.2023. The next Notice 05/2023 was issued only on 19.04.2023; therefore, as on 12.04.2023, the date of inspection, there was not even an order of Dubai Customs banning the export from Dubai. Though the notice 05/2023 was made retrosp....

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.... have filed all the documents, namely, the Commercial Invoice, Packing List, Certificate of Origin, Bill of Lading, PSIC and the Container Tracking and there is absolutely no mis-declaration on the part of the appellant. Further, I find that when MO issued by DGFT cannot retrospectively invalidate the valid and legal PSICs issued by the PSIA. 7. Further, I find that at the time when the goods were inspected by PSIA at that point of time, there was no ban on the export because as per Dubai Customs notice 08/2022 dated 05.10.2022 was effective only till 19.03.2023 and the next Notice 05/2023 was issued only on 19.04.2023; but the impugned goods were inspected on 12.04.2023 and on that date, there was not even an order of Dubai Customs bann....