NORMA ISPAT (P) LTD. Vs. C.C.

JUDGEMENT

(1.) THIS appeal is directed against the order -in -appeal dated 27.10.2005 wherein the confiscation of the goods and imposition of the penalty is upheld.

(2.) THE relevant facts that arise for consideration are that the appellant imported stainless steel scrap from Pakistan by Rail Wagon No. PRC -77890 (Pakistan Bogie) at Customs Rail Cargo, Amritsar and filed Bill of Entry No. 2653 dated 26.12.2004. The authorities denied the clearance of the said imported consignment on the ground that any metal scrap to be imported can be imported only through the designated ports and Land Customs Station, Amritsar is not one of them. The authorities seized the consignment. The appellant waived the issuance of show cause notice and personal hearing. The adjudicating authority confiscated the cargo and also imposed penalty. The appellant preferred an appeal that was rejected upholding the findings of the adjudicating authority. Hence this appeal.

(3.) THE learned DR on the other hand submits that the authorities have correctly implemented the instructions issued by CBEC. The instructions of CBEC were informed thru public notice. These precautions of the import of any metal scrap, was necessitated due to a untoward incident of blast that took place in a factory where the imported scrap was melted and there was used shells in the scrap. It is his submission that the Government took a conscious decision to route the imports of scrap thru designated ports to avoid re -occurrence of the incident.