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2019 (6) TMI 970 - CESTAT KOLKATAProhibited 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:- An identical issue has been considered by the very same Bench in COMMISSIONER OF CUSTOMS (PREV.) , W.B., KOLKATA AND ORS. VERSUS GOLD INTERNATIONAL AND ORS. [2017 (11) TMI 1834 - CESTAT KOLKATA] relied by the Consultant. The Tribunal in its earlier Order had considered the decision of the Hyderabad Bench of the Tribunal in the case of M/S INTERNATIONAL SEAPORT DREDGING LTD. VERSUS CC & ST, VISAKHAPATNAM-CUS [2016 (11) TMI 176 - CESTAT HYDERABAD]. Finally, the Tribunal took the view that since the goods were cleared after collecting duty on the basis of tariff value, it cannot be held that the goods are prohibited. Confiscation of the imported Betel Nuts is set aside - Redemption fine and penalty are also set aside - the duty paid as per tariff value is upheld - appeal disposed off.
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