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2018 (6) TMI 941 - AT - CustomsImport of Restricted Item - hot rolled plates - N/N. 21/2002-Cus, Sr. No. 356 - failure to produce import License - Confiscation - Redemption fine - Penalty - Held that:- In case of goods covered by the Bill of Entries dt. 02.02.2009 and 04.02.2009, the DGFT vide policy Circular No. 83 (RE – 2008)/2004 – 2009 dt. 29.04.2009 has clarified that the goods imported for the period 21.11.2008 to 18.02.2009 shall be allowed to be imported without licence - the goods covered by aforesaid Bill of Entry are not liable for confiscation and therefore not liable for any redemption fine and penalty. As regard Bill of Entry dt. 21.02.2009, it is found that firstly the goods were contracted to be brought/ imported in India even before the restriction came into effect. Further the Appellant is Govt. of India undertaking and the goods could have been imported only after allotment of ship by the Ministry of Shipping. In such circumstances, it is not appropriate to impose such quantum of redemption fine in respect of said bill of entry No. 883767 dt. 21.02.2009 as the goods were not intended to be imported in violation of law. Appeal allowed in part.
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