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2023 (12) TMI 794 - CESTAT MUMBAIConfiscation - redemption fine - penalty - import of musk melon dried seeds - restricted goods or not - precondition for resumption of title to the goods for re-export - HELD THAT:- The goods, being agricultural products, are subject to conditions of import which, if diluted, may cause outcomes that may not be particularly palatable to the agricultural interests of the country. Accordingly, there are no reason to entertain the plea that the restriction should be ignored. The absence of authorization to import ‘musk melon dried seeds’ draws the consequence of confiscation under section 111(d) of Customs Act, 1962. Instead of regularization, which is the aftermath of such confiscation and consequential fiscal restitution, the imported goods had been deemed as not fit for home consumption and, therefore, ordered to be re-exported. There are no reason to interfere with barring the entry of goods into the territory of India. It was on record that the amendment of the erstwhile policy on free import of the impugned goods was effected in April 2021 and the impugned goods had been shipped in the same year. It is quite possible that the appellant was in the dark about the changes in the policy and, considering that the goods have not been permitted for clearance for home consumption, it would be unjust to burden the goods with the detriments of redemption fine and imposition of penalty. While holding the goods liable for confiscation under section 111(d) of Customs Act, 1962 and, as the same are directed to be re-exported but for which the central government would be saddled with possession of such prohibited goods with no evidence of deliberate contravention of restriction, it is deemed appropriate to set aside the redemption fine. Likewise, the penalty is also set aside - appeal disposed off.
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