TMI Blog2017 (1) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... anction of law. Appellant has been compliant with the legal requirement once they were made aware of the prescription. There is no allegation of misuse of material imported and subjected to the present proceedings. The application for issue of certificate has also not been denied. Goods allowed to be redeemed on payment of redemption fine - penalty set aside - appeal allowed - decided in favor of appellant. - C/86228/2015 - A/94651/16/SMB - Dated:- 20-12-2016 - Shri C J Mathew, Member (Technical) Shri S.P. Mathew, Advocate for the appellant Shri V.R. Reddy, Asstt. Commissioner (AR) for the respondent ORDER The appellant, M/s Bora Agro Foods, is a 100% export oriented unit issued with Letter of Permission (LoP) pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile imposing penalty of ₹ 3,00,000/- on appellant under section 112 (a) of Customs Act, 1962. In the impugned order-in-appeal no. 173 (Adj/Import)/ 2015-JNCH/Appeal-II dated 7th May 2015, Commissioner of Customs (Appeals-II), Mumbai-II concurred with the order of lower authority but for the fine of ₹ 6,00,000 on the goods not available which was set aside. Appellant seeks the setting aside of the portion upheld in the impugned order. 4. Appellant contends that they had no intention of contravening any law and that they had filed the bill of entry in the bona fide belief that goods were freely importable; it is also their contention that this is evident in the clearance accorded by customs authorities. They further submit tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, for reasons best known to that office, neither accorded nor denied. It was patently improper on the part of the two lower authorities to render conclusive findings while the application for certification had not been disposed off. 8. It is not in dispute that appellant uses potassium permanganate for the legitimate purpose of manufacturing and exporting food products. Its use as a disinfectant is not in question though its potential for perverse use may have awakened the Central Government, belatedly, to the need for control on its import and usage. Surely, it is nobody s case that potassium permanganate has no legal use and that it is prohibited for import. In these circumstances, absolute confiscation is not only overkill but also b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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