Home Case Index All Cases Customs Customs + AT Customs - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 723 - CESTAT MUMBAIConfiscation of consignment - option to pay redemption fine of ₹ 5,20,000/- - imposition of penalty of ₹ 2,60,000/- - import of 25MTs of Turkish White Poppy Seeds after expiry of registration certificate - certificate of registration issued by the Central Bureau of Narcotics (CBN), Gwalior - whether the goods imported after the validity period of registration certificate liable to be confiscated? - reliance placed on the decision of the case of Guru Ispat Ltd. Vs. Commissioner of Customs (Port), Calcutta [2002 (7) TMI 642 - CEGAT, KOLKATA] - Held that: - the decision of the case Guru Ispat Ltd. does not apply as the issue decided is entirely different. In the case, the goods were shipped wrongly by the foreign supplier whereas as per the fact of the present case, the mistake is on the part of the appellant that despite knowing the validity of the registration they allowed foreign supplier to ship the goods. The mistake has occurred, there is no mala fide behind such mistake or to gain undue benefit from such mistake. The justice can be met if redemption fine and penalties are reduced - Redemption fine reduced from ₹ 5,20,000/- to ₹ 2 lakhs and penalties from ₹ 2,60,000/- to ₹ 1 lakh - appeal disposed off - decided partly in favor of appellant.
|