ALPINE INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS, MANGALORE

JUDGEMENT

(1.) THIS appeal has been filed against OIO No. 04/07, dated 17 -5 -2007 passed by the Commissioner of Customs, Mangalore.

(2.) THE appellants exported iron ore through Mangalore port vide their shipping bill dated 24th August, 05. At the time of export they submitted a certificate issued by SGS India Pvt. Ltd., to the effect that the content of Fe in the iron ore was 62.90% which was well within the limit of 64%. In terms of the Exim Policy 2004 -09, when the iron content is 64% and above, the export should be canalized only through MMTC. The exports were allowed by the Customs Authorities. However, samples were drawn and the test results given by the Chemical Examiners Cochin Custom House revealed that the iron content in the iron ore was 65.5%. Hence Revenue proceeded against the appellant for violation of Exim Policy. Learned Commissioner held that the impugned goods are liable for confiscation under Section 113 of the Customs Act. He imposed a redemption fine of Rs. 6 lakhs in lieu of confiscation of the exported goods and a penalty of Rs. 1 lakh under Section 114 of the Customs Act, 1962.

(3.) SHRI Pradyumna, learned Advocate appeared for the appellants and Shri Anil Kumar, learned JDR for the Revenue.