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2018 (7) TMI 1300 - AT - CustomsImport of certain pesticides - insecticide, Chlorpropham - prohibited goods or not? - whether the goods imported vide the above Bill of Entry are liable for confiscation under Section 111(o) of the Customs Act, 1962? - Held that:- For the import of the pesticide- Chlorpropham, as per Section 9 (3) of the Insecticide Act 1968 read with the Rules, the condition specified is that the item is allowed for import only from the specified source named in the United Kingdom and if the import is made through designated port such as JNPT Navi Mumbai. It is note worthy that ICTD Pithampur, through which the appellant had imported the item is not one of the ports specified for such import - The importer is also required to register himself with the Designated Authorities under the Insecticides Act ibid. The appellant’s registration certificate dated 30/06/2008 was not valid at the time of import. Further the goods have been imported from China as against the designated source in UK. The import has also been done through a port which is not notified for permissible imports. In view of the above facts, it is established that the import of pesticides made by the appellant is in contravention of the conditions specified under the Insecticides Act Rules for import of such goods. Consequently, the imported goods are liable for confiscation in terms of Section 111 (o) of the Customs Act, 1962. Considering the nature of the goods, the goods should not be allowed to be redeemed. Penalty u/s 112 (a) of CA - Held that:- Section 112 provides for imposition of penalty for improper importation of goods upto an amount not exceeding the value of the goods or ₹ 5000/- whichever is greater. The value of goods as assessed in bill of entry is ₹ 19.4 Lakh. Consequently, the penalty imposed is beyond the statutory limit - the penalty reduced from ₹ 25 Lakh to ₹ 15 Lakh. Appeal allowed in part.
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