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2016 (11) TMI 176 - AT - CustomsConfiscation of imported goods u/s Sections 111(d) of the CA, 1962 - option to pay redemption fine u/s 125 of the act - imposition of penalties - import of consignment containing 6 Dumper Caterpillar - 730 - interpretation of statute - prohibition and restriction - whether the said dumpers imported by Appellant will have to conform to the conditions set out in the Import Licensing Notes to Chapter 87 prescribed under Import-Export policy 2004-2009 for new 'motor vehicles'? - section 112 (a) of Customs Act, 1962 - Held that: - there is no prohibition in force against import of the vehicles. There is only restriction in Import Licensing Notes of Chapter 87 of import export policy 2004-2009, that importation of new vehicles shall be permitted only through specified Customs Port at Nhava Sheva, Kolkatta, Chennai, ICD-Tuglakhabad, Delhi Air Cargo and Mumbai Port Other conditions of import are also specified in the said Licensing notes. However, there is no prohibition on their importation. By any stretch of imagination, the word' restriction' cannot be equated or read as 'prohibition'. This being so, invocation of 111(d) is not in order, Possibly one or more of the situations attracting confiscation as listed out in 111(a) to (p) may well have been applicable to the facts of this case, but definitely not 111(d). In the event the goods are not liable for confiscation under 111(d) and by implication the invocation of 112(a) and Section 125 are also not sustainable. We therefore have no hesitation in setting aside the impugned order to the extent of confiscation of the goods under Section 111(d), imposition of redemption fine under Section 125 and imposition of penalty under Section 112 (a) of the Act (ibid) - appeal allowed - decided in favor of appellant.
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