COMMISSIONER OF CUSTOMS Vs. SENOR METALS PVT LTD

JUDGEMENT

(1.) THE appellant Revenue has proposed the following questions :

(2.) THE adjudicating authority came to the conclusion that the goods imported under Bill of Entry dated 25. 5. 2005 were not accompanied by a pre-shipment inspection certificate as required by paragraph No. 2. 32 of Hand Book of Procedures (Volume I) of the Foreign Trade Policy 2004-2009. That the pre-shipment inspection certificate No. 401320 dated 13. 3. 2005 issued by M/s Bureau Veritas s. a. , Hamburg, Germany was not by a specified agency in Appendix 28 to the Hand Book on the date of inspection and issue of certificate. Accordingly, the adjudicating authority held that the goods in question were liable to confiscation under Section 111 (d) of the Customs Act, 1962 (the Act ). Redemption fine of Rs. 3,10,000/- was imposed and a penalty of Rs. 1,65,000/- was also imposed under Section 112 of the Act.

(3.) THE matter was carried in appeal, but the order made by the adjudicating authority was not disturbed by the appellate authority. In the second appeal filed before the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (the Tribunal), the Tribunal vide order dated 15th November, 2006 allowed the appeal, by observing as under :