NORTHERN INDIA STEEL ROLLING Vs. COMMISSIONER OF CUS.

JUDGEMENT

(1.) THIS appeal is directed against the order -in -original dated 21 -2 -2005 wherein the Commissioner of Customs has confiscated the imported goods with an option to redeem the same on payment of redemption fine and also imposed penalty under Section 112 of the Customs Act, 1962.

(2.) THE relevant facts that arise for consideration are the appellants herein imported Heavy Melting Scarp from Mozambique vide Bill of Lading No. MZMDELNCN 0341, dated 22 -10 -04. The Bill of Entry was filed by the appellants and the authorities found that the Bill of Entry was not accompanied by documents like Sales Contract and Pre -shipment Inspection Certificate as stipulated in Para 2.32 of Handbook of Procedures of EXIM Policy 2004 -09. The appellants waived the issue of the SCN and personal hearing. Ld. Commissioner in his adjudication order came to the conclusion that the appellants have failed to observe the conditions as svipulated under EXIM Policy and have made the consignment liable for confiscation and subsequent penalty. Hence this appeal.

(3.) LD . Advocate submits that they entered into contract for supply of heavy melting scrap with the supplier and supplier also loaded the said scrap in the containers and gave a Certificate of Origin and Beneficiary's Certificate. It is his submission that these things were taking place during 22 -10 -04 to 2 -11 -04. The appellants were not aware that the export policy has undergone an amendment and they are required to file Pre -shipment Inspection Certificate from the authorized agencies. He pointed out that the said consignment of the appellant was put to 100% examination and no war related material has been noticed during the examination of the imported goods.