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2017 (11) TMI 1834 - AT - CustomsProhibited goods or not - Betel Nuts - Confiscation - it was alleged that declared CIF value is less than ₹ 110 per Kilogram specified for Free Import by DGFT in the Notification No. 12(RE- 2013)/2009-2014 dt. 13/05/2013 - HELD THAT:- The question whether the betel nuts are liable for confiscation by declaring value which were lesser than the price fixed by the DGFT in the Notification, came up before the Hyderabad Bench of this Tribunal in the case of International Seaport Dredging Ltd. v. C.C. & S.T., Visakhapatnam [ 2016 (11) TMI 176 - CESTAT HYDERABAD ]. The Tribunal took the view that inasmuch as the goods were cleared after collecting duty on the basis of the tariff value, it cannot be held that the goods are prohibited. The betel nuts which were imported by declaring prices which were lesser than the minimum import price specified by the DGFT cannot be held as import of prohibited goods. Consequently, the confiscation of the goods is set aside along with the order for payment of redemption fine and penalty. However, the duty paid as per the tariff value is upheld - Appeal allowed in part.
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