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2024 (2) TMI 380 - HC - CustomsRelease of goods - Confiscation - redemption fine - penalty - insecticides, pesticides and other agrochemicals including technical such as “Cyantraniliprole Technical” - Import through Port which is not a specified port Import - prohibited goods or not - re-export of “back to origin” without any basis or justification - whether Petitioner has no privity with the manufacturer in the China ie, the Country of Origin? - HELD THAT:- It is clear that the petitioner has accepted the mistake on importing the goods contrary to the provision of Section 45 of the Insecticide Act, 1968 which is already reproduced in the averments quoted herein above from the affidavit-in-reply of the respondents and therefore the same are not repeated herein. The petitioner has also paid Rs. 5,00,000/- toward redemption fine as imposed vide the impugned order. In such circumstances, the respondent authority has committed an error by directing the petitioner to redeem the goods only for back to the origin purpose inspite of the fact that the petitioner has paid the required duty under the Act. It is also not the case of the respondent authority that the goods are imported in violation of any provisions of the Customs Act, but in view of the Rule 45 of the Rules the petitioner could not have imported the goods at part which is not specified in the said Rule, the goods therefore have been confiscated as per Section 111 and 112 of the Customs Act, 1962 - the respondent authority ought to have permitted the clearance of the goods to the petitioner on payment of the redemption fine for home consumption. It is opined that as the petitioner has imported such goods at the place other than the places specified in Rule 45 of the Insecticides Rules, 1971, the petitioner is penalized and redemption fine is imposed for committing such mistake for which the petitioner has already paid Rs. 5,00,000/- towards redemption fine imposed by the respondent authority. In such circumstances the respondent authority ought to have permitted the petitioner for clearance of the goods on payment of redemption fine for home consumption. As the breach of Rule 45 of the Insecticides Rules, 1971 is remedied by imposition of the redemption fine towards confiscation of the goods, the goods would be required to be cleared for home consumption and could not have been ordered to be deported. The impugned order is modified to the extent that the petitioner be permitted to clearance of goods for home consumption, as payment of the redemption fine of Rs. 5,00,000/- is already been paid - petition allowed.
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