9911796707
TMI Blog2008 (8) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... . Natarja Trading Company, (NIC), Sivakasi imported a consignment of "Barium Nitrate" powder weighing 22.8 M.Ts and sought clearance under Bill of Entry No. 607436 dated 23-11-2007. The original authority sustained the confiscation under Section 111(d) of the Customs Act, 1962 (the Act). The consignment being hazardous chemical, no option was given for redeeming the goods under Section 125 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned authority is of the opinion that a person has contravened the provisions of these rules, the concerned authority shall serve on him a notice (in the para referred to as an 'improvement notice') requiring that person to remedy the contravention or, as the case may be, the matters occasioning it within such period as may be specified in the notice." Column 2 of Schedule 5 of the MS & IHC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importer to remedy any contravention by him in what is called an 'improvement notice'. 3. In the appeal filed by NIC, the appellants submit that as per the Rules, they had intimated the jurisdictional JDGFT, Madurai as stipulated in the Rules before the impugned order was passed. They assailed mainly the absolute confiscation of the consignment. The authorities could have treated the failure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther prohibited nor restricted under the relevant Exim Policy or by provisions of any other law. The MS & IHCR also does not prohibit import of Barium Nitrate. In the circumstances, the absolute confiscation of the consignment does not appear appropriate. The department does not dispute that the appellants had intimated the JDGFT, Madurai about the import on 18-12-07 although after the import. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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