SHREE EXTRUSIONS LIMITED Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) AS per facts on record, the appellants imported 25.480 MTs of Brass Scrap Honey and filed bill of entry on 18 -10 -2004 for clearance of the same. On examination, 90 kgs of empty cartridges considered as war material was found in the said consignment. Accordingly, proceedings were initiated for confiscation of said war material along with confiscation of balance goods, in terms of Section 119 of Customs Act, as also for imposition of penalty. The original adjudicating authority ordered absolute confiscation of war material. He also confiscated the remaining 25.390 MTs of brass scrap with an option to the appellant to redeem the same on payment of redemption fine of Rs. 3.75 lakhs. Penalty of Rs. 1.90 lakh was imposed upon the appellant.

(2.) THE said order of the original adjudicating authority was modified by Commissioner (Appeals) vide which he has upheld the absolute confiscation of empty cartridges but set aside the confiscation of balance brass scrap. Penalty was reduced to Rs. 75,000/ -. Hence, the present appeal.

(3.) THE challenge in the present appeal is only to penalty of Rs. 75,000/ -. The contentions raised before Commissioner (Appeals) stand reiterated before us. It is contended that there was no deliberate attempt on the part of the importer to bring used cartridges and importer himself was unaware of the existence of any such material in the consignment as the consignment was dispatched from France, which is not a war torn country. The appellants did not gain anything by bringing the used cartridges. Reliance stand placed upon the Tribunals decision in case of M/s. Rajhans Metals Ltd. v. CC, Mumbai being Order No. A/328/WZB/MUM/2007/CSTB/CI, dt. 19 -4 -2007, vide which by following the earlier order of the Tribunal, penalty was set aside.