2026-VIL-1018-CESTAT-CHD-CU
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CUSTOMS CESTAT Cases

Customs - Confiscation of imported scrap goods based on alleged mis-declaration of country of origin – Import of LMS Bundle Scrap from UAE - Department seized the goods on the basis of reasonable belief that the goods were liable for confiscation under Section 111 of the Customs Act, 1962 as they were alleged to have mis-declared the country of origin - Commissioner (Appeals) ordered confiscation with an option to redeem on payment of redemption fine under Section 125 of the Customs Act, 1962 and imposed penalty under Section 112(a)(i) of the Customs Act, 1962 – Whether the appellant has imported the impugned goods in violation of the regulation for the provision of Foreign Trade Policy - HELD - There is no mis-declaration on the part of the appellant. Under Indian law, the import of Ferrous Waste and Scrap from Dubai/UAE is freely allowed and there exists no statutory bar on such imports. The appellant filed all requisite documents including Commercial Invoice, Packing List, Certificate of Origin, Bill of Lading, PSIC and Container Tracking, demonstrating complete compliance with import conditions - At the time of inspection on 12.04.2023, there was no effective ban on export from Dubai as the Dubai Customs Notice 05/2023 was issued only on 19.04.2023. Although the retrospective ban by UAE on export of scrap becomes effective from 20.03.2023, such retrospective ban does not affect imports made after full compliance with Foreign Trade Policy conditions - Further, an office memorandum issued by DGFT cannot retrospectively invalidate valid and legal certificates issued by PSIA. An OM issued by DGFT is neither a formal statutory document nor does it suggest any specific policy violation by PSIA - The order of confiscation, redemption fine under Section 125 of the Customs Act, 1962 and penalty under Section 112(a)(i) of the Customs Act, 1962 are set aside – The appeal is allowed
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