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2017 (4) TMI 480 - AT - CustomsClassification of imported goods - Diakin Air Heat Pumps - importer claimed assessment under heading 8418.69 of the Customs Tariff read with N/N. 30/88 as amended - Revenue claimed the goods to to be air conditioning machines and not heat pumps as declared, classified under heading 8514 - the confiscation which related to licence issued by the licensing authority after the clearance of the imported goods - fine - penalty - Held that: - Once the licence was validly issued and the same is in force the goods covered under the said licence is not liable for confiscation for want of licence. The Customs authority cannot raise any question on the valid licence issued by a licensing authority. Import without licence is a contravention to the terms of the foreign trade policy. If a licensing authority under foreign trade department issues a licence, then customs has no authority to raise any objection. If it is permissible to issue a licence at a later date after the import of the goods, the custom authorities cannot take any action holding that the goods are prohibited for want of licence - the confiscation held u/s 111 (d) of the CA is not correct and legal. Since the goods were not liable for confiscation u/s 111 (d) the redemption fine and penalty imposed by the adjudicating authority is on very higher side, which is required to be reduced - The redemption fine reduced from ₹ 30 lakhs to ₹ 15 lakhs - Penalty is reduced from ₹ 5 lakhs to ₹ 2 lakhs. Appeal allowed - decided partly in favor of appellant.
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