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2019 (6) TMI 644 - AT - CustomsImposition of penalties u/s 112(a) and u/s 114AA of CA - import of White Poppy Seeds - whether the import of 340 MT of White Poppy Seeds of Chinese origin for which 4 Bills of Entry filed had been filed between 25.09.2009 to 08.10.2009 is in accordance with law or otherwise? HELD THAT:- The explanation furnished by the Appellant in wrong mentioning of the reference number in the import documents had later been clarified/rectified by approaching the appropriate Chinese authorities, is acceptable being supported by letter dt.11.11.2010 issued by the Chinese authorities, a fact not controverted by the department. Therefore, the findings of the Commissioner that the imports were against cancelled Contract No.TTHK 09027 and not authorized is incorrect. On the contrary, the said contract No.TTHK 09027 was cancelled and Registration No.216/CBN/ Poppy Seeds/2009-10 has been surrendered; hence the consignments imported were against Contract No.TTHK 09028 with Registration No.217/CBN/Poppy Seeds/2009-10, which was validly obtained. Therefore, imports were authorised under Contract No.TTHK 09028 and under valid Registration No.217/CBN/Poppy Seeds/2009-10. Appeal allowed - decided in favor of appellant.
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