{"id":270760,"date":"2006-03-06T00:00:00","date_gmt":"2006-03-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/nahar-sugar-and-allied-inds-ltd-vs-commissioner-of-customs-on-6-march-2006"},"modified":"2015-03-12T20:37:23","modified_gmt":"2015-03-12T15:07:23","slug":"nahar-sugar-and-allied-inds-ltd-vs-commissioner-of-customs-on-6-march-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/nahar-sugar-and-allied-inds-ltd-vs-commissioner-of-customs-on-6-march-2006","title":{"rendered":"Nahar Sugar And Allied Inds. Ltd. vs Commissioner Of Customs on 6 March, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Nahar Sugar And Allied Inds. Ltd. vs Commissioner Of Customs on 6 March, 2006<\/div>\n<div class=\"doc_bench\">Bench: M Ravindran<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p> M.V. Ravindran, Member (J)<\/p>\n<p id=\"p_1\">1. This appeal is directed against the order-in-original dated 28-4-2005 wherein Heavy Melting Scrap was confiscated with an option to redeem the same on payment of redemption fine and penalty was also imposed on the appellants.\n<\/p>\n<p id=\"p_2\">2. Considered the submissions made by both sides and perused the records. I find that the appellants imported the Heavy Melting Scrap from Sudan vide Bill of Lading dated 4-10-2004. The said consignment was inspected on 100% physical examination basis by the authorities as per the Circular No. 56\/2004, dated 18-10-2004 of Ministry of Finance and found that the consignment did not have any arms and ammunition or explosive material mixed with the goods. Despite this clear cut findings, the goods were confiscated and penalty imposed. For confiscation and imposing the penalty, the adjudicating authority relied upon the amended provisions of Para 2.32 of Hand Book of Procedures of Foreign Trade Policy, 2004-09. This amendment to Para 2.32 was brought into force from 18-10-2004, that is to say, subsequent to the goods being loaded on to the vessel in Sudan. The consignment was not required to accompany with pre-inspection certificate either from the supplier or from the certification agency. In the absence of any provision, the subsequent provisions, which are introduced, cannot be applied to order for the confiscation of the goods and imposed penalty.\n<\/p>\n<p id=\"p_3\">3. In view of the facts and circumstances of the case, as mentioned above, the order-in-original is liable to be set aside and I do so. The appeal is allowed with consequential relief, if any. The Cross-objections filed by the Department also stand disposed of.\n<\/p>\n<p id=\"p_4\">(Dictated &amp; pronounced in open court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Nahar Sugar And Allied Inds. Ltd. vs Commissioner Of Customs on 6 March, 2006 Bench: M Ravindran ORDER M.V. Ravindran, Member (J) 1. This appeal is directed against the order-in-original dated 28-4-2005 wherein Heavy Melting Scrap was confiscated with an option to redeem the same on payment of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-270760","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nahar Sugar And Allied Inds. 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