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M/s. SDS Ramcides Crop Science Pvt. Ltd. Versus CCE, Chennai

2017 (7) TMI 519 - CESTAT CHENNAI

Confiscation - redemption fine - penalty - the proper officer of Customs did not clear the goods on the ground that the goods were not imported directly from the manufacturer, viz. M/s. Liyang Chemical Factory, China, as required in the Registration issued by Central Insecticide Board, but through their authorized distributor - Held that: - the imported goods were actually manufactured by M/s. Jiangsu Tianrong Co. Ltd., China and as such the prime condition of the notification and registration i .....

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anufactured and exported by M/s. Liyang Chemical Factory only and it may be for the business reasons that the documentation have been routed through the distributor. It can be safely concluded that there is no contravention of the registration certificate and even if it is there, it is too technical to be taken note of so as to penalize the assessee. - There is no violation of the registration certificate and it is only a hyper technical objection taken by the Revenue, I find no reasons to .....

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anufacture of fertilizers and other products; that in the course of their business, they had imported goods declared as Cartap Hydrochloride Technical 98% vide warehouse Bill of Entry No. 8647057 dated 19.03.2015; that the proper officer of Customs did not clear the goods on the ground that the goods were not imported directly from the manufacturer, viz. M/s. Liyang Chemical Factory, China, as required in the Registration issued by Central Insecticide Board, but through their authorized distribu .....

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substantial compliance of the registration of the certificate issued by the Central Insecticides Board. 2.2. The adjudicating authority did not agree with the above contention of the appellant and confiscated the goods with the permission to re-export the same on payment of redemption fine of ₹ 15,00,000/-. In addition, a penalty of ₹ 5,00,000/- was imposed upon the appellant under Section 112 (a) of the Customs Act, 1962. On appeal against the said order; the Commissioner (Appeals) .....

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o Chemicals Co. Ltd., China. I have been shown the commercial invoice raised by the manufacturer to the said distributor and the commercial invoice issued indicating that the goods are required to be shifted to Chennai, India. In the Bill of lading the appellant s name appears as the notified party and the name of the manufacturer has been shown as M/s. M/s. Jiangsu Tianrong Co. Ltd., China formerly known as M/s. Liyang Chemical Factory. As such, it is clear that the goods imported by the appell .....

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e of obtaining the registration. Had they known that the goods would be supplied by the manufacturer through its authorized distributor, they could have applied for incorporation of the distributors name in the registration certificate and the same would have been done by Central Insecticide Board. As such, it is only a technical breach, if at all, not justifying the imposition of redemption fine and penalty. 3.2 Ld. Advocate, Shri Hari Radhakrishnan, appearing for the appellant further submitte .....

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