TMI Blog2012 (8) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... held that:- Any goods reaching through different channel not known to customs authorities or that reaches India through different channel not permitted by the notification that calls for imposition of duty. Both sides agreed that the goods are not prohibited goods since that is covered by DFRC scheme. On such analogy levy of penalty is uncalled for. Therefore, confirming duty element, penalty is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade application for grant of importation of the goods through Amritsar by rail cargo. Such application was rejected. The notification requirement being procedural, appellant should not be denied of the benefit of the notification. Against appeal of the revenue, it was submitted by the learned Counsel that when the duty has been collected confiscation of the goods was unwarranted. 2. Learned DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Land Custom Station specified in para 4 of the notification. When such a relaxation proviso was in the notification, the appellant failed to exercise its right before the goods reached in India. There is no scope to read the proviso as a directory but the language employed therein read with the scheme of the exemption makes the proviso mandatory. Although, prior order is not mandate therein, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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