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2020 (2) TMI 1211 - AT - CustomsImport of prohibited/banned goods or not - Beauty & Make-up preparations - It appeared to Revenue that ICD, Dadri was not the port authorized for import of the said goods - absolute confiscation - penalty - HELD THAT:- Revenue has no where established that the said goods were banned for import into India. It is not examined whether the subject goods were authorized to be cleared at ICD Dadri because the appellant has opted to transship the goods at their cost to ICD Tughlakabad or ICD Patparganj. It is noted that, Customs Act has provided for trans-shipment of imported goods to the ports where import of such goods were allowed. Thus, the goods imported by appellants were not banned goods and therefore, the confiscation is set aside. Once the confiscation is set aside, question of redemption fine and penalty does not arise. Appeal allowed - decided in favor of appellant.
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