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2021 (8) TMI 542 - AT - CustomsLevy of redemption fine and penalty - import of Raw Agarbathies - restricted import or not - HELD THAT:- “Raw Agarbathies” classified under CTH 33074100 became a restricted item for import into India vide Sl. No. III of Notification No. 15/2015-2020 dated 31.08.2019 issued by the Directorate General of Foreign Trade - The invoices raised by the supplier in the case on hand are dated 27.08.2019 and 28.08.2019, which are well within the date of the above Notification, by which time the contract between the importer and the supplier had concluded. There are no mala fides in so far as the import of the goods in question are concerned. Admittedly, the prohibition in question was not in force as on the date of invoice and it is nobody’s case that the appellant was aware as to the change in law at the time of signing of the contract or when the invoice was raised in terms of the contract. There are no justification in redemption fine and penalty being imposed on the appellant - appeal allowed - decided in favor of appellant.
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