TMI Blog2016 (12) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... garding importation of goods under a valid licence. Thus, Malafides cannot be attributed in the case of the present appellant, However, since the goods were imported improperly, the same are liable for confiscation as per the mandates of the Customs Statute - penalty rightly imposed - However, considering the gravity of the case, the quantum of fine and penalty reduced in the interest of justice. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation was not valid. The investigation conducted by the Department culminated in the adjudication order dated 07.07.2015 wherein the imported goods were confiscated, with the option to the appellant to redeem the same on payment of redemption fine of ₹ 4,00,000/-. Besides penalty of ₹ 1,00,000/- was imposed on the appellant under Section 112 (a) of the Customs Act, 1962. Feeling aggri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is submission that the ITC code mentioned in the license, though was objected to by the Department, but no clarification to that effect was received by the Department from the DGFT. The ld. Advocate further submits that since the goods were of perishable in nature and there was no specific clarification by the DGFT with regard to the ITC code, the appellant had re-exported the goods. Thus, accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of goods under a valid licence. Thus, Malafides cannot be attributed in the case of the present appellant, However, since the goods were imported improperly, the same are liable for confiscation as per the mandates of the Customs Statute. Further, the importer-appellant is exposed to the Penal consequences provided in the statute. Thus, I am of the view that imposition of redemption fine and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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