GKW LTD. Vs. COMMISSIONER OF CUSTOMS (PORT), KOLKATA

JUDGEMENT

(1.) HEARD both sides.

(2.) SHRI S.P. Majumder, learned Advocate appearing on behalf of the Appellants states that the Appellants imported 53.67 MTs of Scrap from China and as required under the EXIM Policy amended with effect from October, 2004, the imported consignment was also subjected to pre -shipment inspection by one of the authorised PSI agents. The Appellants had placed the Purchase Order prior to October, 2004 and since China had no PSI Agency, PSI certification could not be obtained before the impugned goods were imported. He states that the impugned goods were subjected to 100% examination after importation, but nothing objectionable was found in the consignment nor any misdeclaration was detected as a result of such thorough examination. Shri Majumder, learned Advocate states that the Appellants have taken all steps to obtain the necessary PSI certificate by writing to the suppliers, but the fact that the certificate could not be obtained was not because of any lapse on the part of importers. He prays for a lenient view to be taken, since the Appellants could not comply with the new requirement for reasons beyond their control.

(3.) HEARD the learned DR, Shri Manish Kumar who supports the impugned Order and states that as required under the law, a valid PSI certificate was necessary, in the absence of which the impugned goods were liable for confiscation for violation of the EXIM Policy in force and the Appellants were liable for penal action.