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2020 (3) TMI 650 - AT - CustomsAbsolute Confiscation - restriction on import - rejection of claim for classification under heading no. 1211 9099 of First Schedule to Customs Tariff Act, 1985 and redetermined under heading no. 1211 9019 of First Schedule to Customs Tariff Act, 1975 - HELD THAT:- On perusal of the ITC (HS), Schedule I of the import policy, we find that seeds are covered by heading no. 1211 9019 of the First Schedule to the Customs Tariff Act, 1975 and that, other than ‘ambrette seed’, nuxvomica’, ‘psyllium’ and ‘neem’, all other seeds are restricted. The appellant, admittedly, is a trader and the import of seeds, covered by the revised heading of the First Schedule to the Customs Tariff Act, 1975, is restricted. The existence of such restriction, from the elaboration in the ITC (HS), 2017, Schedule I, can only be attributed to the intent of imposing quantitative restrictions. Neither is there any discussion nor do any of aspects in the records sustain this conclusion. As the actual user condition has not been complied with, the goods are liable for confiscation. However, in the absence of any elaboration on the restriction, other than licensing condition, we find no reason to approve the absolute confiscation - Even if the apprehension of the first appellate authority that use of these seeds in medical preparations may jeopardise health of human beings, in the absence of explicit authority devolving on officers of customs for taking upon themselves such authority, the government agencies entrusted with the task of ensuring public health would not fail in discharging their responsibilities. The confiscated goods is to be released on payment of redemption fine of ₹ 50,000/-. The penalty under section 112(a) of Customs Act, 1962 is modified to ₹ 50,000/- - appeal disposed off.
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