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2021 (4) TMI 774 - CESTAT BANGALORELevy of Redemption Fine and Penalty - import of Black matpe FAQ crop 2019 classifiable under 0713 3110 - restricted goods or not - Ministry of Commerce & Industry (Department of Commerce) vide Notification No. O.S 1478(E) dated 29.03.19 - HELD THAT:- In the present case the importer had admitted that he does not have a license from DGFT in respect of the restricted goods which means that the said goods have been imported by the appellant in contravention of Section 111(d) of the Customs Act, 1962 and hence liable for confiscation. Further it is found that the goods being restricted cannot be imported without proper license issued by the DGFT and in the present case, the appellant did not possess the license and hence the goods were liable for confiscation and the Commissioner has rightly allowed the redemption subject to payment of fine of ₹ 7,00,000/- under Section 125 and penalty of ₹ 3,00,000/- under Section 112 of the Customs Act, 1962. There are no reasons to interfere in the impugned order which is hereby upheld - appeal dismissed.
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