SUKARM ISPAT CO. Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) ALL the appeals are being disposed of by a common order as identical issue is involved.

(2.) THE appellants imported consignment of heavy melting scrap and accordingly filed bill of entry. Inasmuch as the sale contract was not filed and pre -shipment inspection certificate was found to have been issued by M/s. Moody International Certification, Iran, which was not specified agency in the Appendix -28 of Handbook of Procedures (Vol.1) of the Foreign Trade Policy - 2004 -09, the said consignment was examined. It was seen that out of the total number of containers, a few containers contained war material, which was restricted/prohibited item for import as per Foreign Trade Policy. Accordingly, proceedings were initiated against the appellant for confiscation of the said war material scrap as also the other scraps alleged to have been used for concealing the war materials scrap. Vide his impugned orders, Commissioner has absolutely confiscated the explosive materials/war material along with confiscation of the remaining scrap present in the same container. However, he has given option to the appellant to redeem the remaining scrap on payment of redemption fine. In addition he has also confiscated the other containers imported under the same consignment, though no war material was found in the same and has given option to the appellant to redeem the same on payment of redemption fine so fixed by him. He has also imposed penalties upon the appellants under Section 112(a) (b) of the Customs Act, 1962.

(3.) WE have heard Shri N. Kantawala, ld. Advocate appearing for the appellants and Ms. M.I.J. Micheal, ld. Jt. CDR appearing for the Revenue.