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2013 (10) TMI 34 - AT - CustomsPenalty u/s 112(a) - frozen peas, the goods under importation, has not been found fit for importation - Held that:- it is clear that frozen peas, the goods under importation, has not been found fit for importation by the Plant Quarantine authorities as per the Plant Quarantine (Regulation of Import into India) Order, 2003 and the same has been ordered to be destroyed to avoid threat of ‘peas cyst nematode'. Therefore, there cannot be any challenge to the absolute confiscation and order of destruction of the frozen peas under import under Section 111(d) of the Customs Act, 1962. It is not in dispute that the CHA filed along with Bill of Entry, invoice, packing list, country of origin certificate, phytosanitary certificate and other documents pertaining to the import of frozen peas - The plea that somebody in the appellant's firm handed over the documents to the CHA is bereft of logic and lacks conviction. Unless the appellant had decided to import these items and file Bill of Entry, the question of handing over these documents to the CHA would not arise at all. Therefore, in may view, the appellant directed the CHA to file the Bill of Entry and handing over the documents relevant to the importation is a clear evidence to come to this conclusion - the imposition of penalty under Section 112(a) of the Customs Act, 1962 on the importer is justified - Decided against assessee.
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