ADDI ALLOYS PVT. LTD. Vs. CC DELHI

JUDGEMENT

(1.) THIS is an application filed by M/s Addi Alloys Pvt. Ltd., for waiver of pre -deposit of penalty of Rs. 25,000/ - confirmed by the Commissioner (Appeal) under the impugned Order.

(2.) SHRI Hari Om Arora, Ld. Advocate, submitted that the consignment of Heavy Melting Scrap at ICD landed in India in four containers in their name; that they had not placed any order for the said consignment; that they have not done anything in relation to the goods as no order was placed by them with the Foreign Supplier, M/s AAI Salam AI Fadhi Metal Trading Ltd. Sharjah; that therefore, the question of imposing of any penalty under Section 112 of the Customs Act on the applicants does not arise as they were not at all directly or indirectly concerned with the Import of the impugned consignment. He, further, submitted that out of four containers, only one container was found to contain five old used diesel engines that too without gear box, that no offence was made in respect of other three containers; that the CIF value of the five engines is only Rs. 37,000 and the total CIF alongwith of their goods contained in container is Rs. 1,43,090/ -, that no prudent man would disown the goods when an offence is only in respect of gods worthonly Rs. 37,500/ -.

(3.) OPPOSING the Prayer, Shri M.D. Singh, Ld. SDR, submitted that the seizure was effected on the basis of specific information received by the Directorate of Revenue Intelligence; that the applicants refused to file the bill of entiry and disowned the goods sensing problem. He also reiterated the findings as contained in both the orders passed by the lower authorities.