COMMISSIONER OF CUSTOMS Vs. MOOLCHAND STEELS PVT LTD

JUDGEMENT

(1.) The following question has been proposed for the admission of this appeal :-

(2.) The short controversy raised in this appeal is whether penalty can be imposed only on the ground that assessee has not produced pre-inspection certificate by an agency having its branch mentioned in the list of the Exim Policy. The Tribunal has considered this aspect as under :-

(3.) There is no dispute to the fact that appellant had produced pre-inspection certificate by an agency having its branch in Abidjan . Even fact has not been denied that the respondent has not imported any arms or ammunitions or objectionable material, and a thorough inspection of the consignment was undertaken.