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2024 (1) TMI 143 - CESTAT AHMEDABADConfiscation - penalty - import of Watermelon Seeds falling under Customs Tariff Heading 12077090 - restricted vide Notification No. 03/2015-20 dated 26.04.2021 or not - the case was made by the department on the basis that the restriction imposed on goods namely “Watermelon Seeds” at the time of filing of Bill of Entry and the clearances of the goods thereunder. HELD THAT:- If the goods are imported which is freely importable under foreign trade policy and the same is subsequently subject to any restriction or regulation , the import shall be permitted notwithstanding such restriction subject to condition that the shipment of import is made within the original validity period of an irrevocable commercial letter of credit established before the date of imposition of such restriction - the documents were admittedly submitted before restriction imposed in import of “watermelon seeds” brought vide DGFT Notification No. 3/2015-20dated 26.04.2021. From the documents, it is undisputed that the appellant had complied with the stipulation of Transitional Arrangement as per Foreign Trade Policy as the appellant had paid entire amount of the consignment in question much prior to watermelon seeds being placed under restricted category from free category - the appellant are eligible for consequential benefit of import qua FTP provisions. The lower authorities have failed to appreciate the aforesaid factual and legal position whereby the impugned order upholding confiscation of goods and penalties on the appellant is not sustainable and liable to be set aside. The impugned order set aside - appeal allowed.
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