Home Case Index All Cases Customs Customs + AT Customs - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 168 - AT - CustomsImport of goods declaring as Hydrogenated Vegetable Oils (Vanaspati Ghee) - mis-declaration - reexport - exemption under notification 02/2007-Cus dated 5.1.2007 - Upon testing the sample of the said goods, customs authorities found that the goods imported were not edible oil and did not conform to the standard of vanaspati laid down under PFA Rules, 1955 - Held that:- When the imports of both the goods were deliberately imported and mis-declaration was made for unjust enrichment at the cost of exchequer, it cannot be said that the imports were bonafide. It is also surprising to note that in both the case when the offending goods were unfit for human consumption under the PFA Rules, 1955 how such goods were allowed to be re-exported without having regard to the hazardous character thereof. This is not a case to be leniently considered at all when adulteration is harmful to the human consumption. Therefore, re-export ought not have been allowed. Offending goods were hazardous in nature for human life, there is no scope to hold that the imports were stray import. Accordingly quantum of redemption fine and penalty imposed in adjudication should not be interfered. Whatever the quantum of import may be, when the goods become offending goods that contravenes the provisions of law of Customs and causes serious prejudice to public interest under Section 11(u) read with Section 11(k) of customs Act, 1962 which deals with offence relating to human life. Therefore both appeals should be dismissed. Penalty and Redemption fine - Held that:- The quantum of import is extremely high and because he brought huge quantity of vegetable oil in appeal No. C/736/07, he found it easier to hide the offending goods in the guise of vegetable oil and attempted to clear such goods availing benefit of exemption notice. Similarly, being an experienced appellant, he could attempt to bring spurious bakery shortening which is covered by appeal No. C/192/08. - Levy of penalty and Redemption fine confirmed.
|