Home Case Index All Cases Customs Customs + AT Customs - 2021 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 1187 - CESTAT BANGALOREImposition of Redemption Fine and Penalty - import of Copper Sulphate Pentahydrate Industrial grade (powder) - insecticide goods or not - requirement of importing the goods from designated ports as per the Ministry of Agriculture and Farmers Welfare Notification dt. 22/12/2017, which is violated in this case - HELD THAT:- The Revenue has nowhere doubted the bona fides of the appellant. There is a Bill of Entry wherein the goods is described, there are other documents like contract with foreign supplier, Bill of Lading, etc. which when examined/considered, could throw light in deciding what was imported, but nothing is placed on record - The revenue therefore could not have proceeded without carrying out this exercise since it is the direction of Hon’ble High court. Strangely and without placing anything on record, the Order-in-Original has proceeded to confiscate and offer redemption fine only for the reasons that the appellant had violated the port restriction. Port restrictions would apply if the cargo imported is per se insecticide. Levy of penalty u/s 112(a) of Customs Act - HELD THAT:- Penalty under Section 112(a) could be fastened only if the facts point out to the possible commission or omission as described therein, but when there is miserable failure in considering/examining as what was actually imported, to jump the gun alleging port restrictions is clearly arbitrary and unjustified. Appeal allowed - decided in favor of appellant.
|