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2019 (6) TMI 644

en filed between 25.09.2009 to 08.10.2009 is in accordance with law or otherwise? HELD THAT:- The explanation furnished by the Appellant in wrong mentioning of the reference number in the import documents had later been clarified/rectified by approaching the appropriate Chinese authorities, is acceptable being supported by letter dt.11.11.2010 issued by the Chinese authorities, a fact not controverted by the department. Therefore, the findings of the Commissioner that the imports were against cancelled Contract No.TTHK 09027 and not authorized is incorrect. On the contrary, the said contract No.TTHK 09027 was cancelled and Registration No.216/CBN/ Poppy Seeds/2009-10 has been surrendered; hence the consignments imported were against Contrac .....

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5.00 lakhs under Section 112(a) and ₹ 2.00 lakhs under Section 114AA of Customs Act, 1962. 3. The learned Advocate Shri V.M. Doiphode for the Appellant has submitted that the Appellants are engaged in importing White Poppy Seeds regularly from Turkey for more than a decade, complying with the conditions of EXIM Policy. For the first time, the Appellant entered into two contracts bearing No.TTHK 09027 and TTHK 09028, dt.30.06.2009 with M/s Tampico Co., Hongkong for delivery of White Poppy Seeds of Chinese origin. Contract No. TTHK 09027 was for destination at Mumbai port whereas the contract No. TTHK 09028 was having destination at Nhava Sheva port. The Appellant on 06.07.2009, filed an application for registration of Contract No. TTHK .....

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it is proposed to confiscate the imported goods under Section 111(d) of Customs Act, 1962 and penalty proposed under Section 112(a) and 114AA of Customs Act, 1962. On adjudication, the said goods were directed to be confiscated with an option to redeem on payment of fine of ₹ 20,00,000/-; penalty of ₹ 5.00 lakhs imposed under 112(a) of Customs Act, 1962 and penalty of ₹ 2.00 lakhs imposed on the Appellant under Section 114AA of Customs Act, 1962. Hence, the present appeal. 5. At the outset, the learned Advocate Shri V.M. Doiphode, assailing the impugned order, has submitted that even though the learned Commissioner in the impugned order observed that the Appellants at the given time, had valid registration in respect of b .....

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ttom must be some internal reference number. However, Phytosanitary Certificate issued by AQSIQ as per CBN registration certificate No.217/CBN/Poppy Seeds/2009-10 and the issuing authority wrongly mentioned the packing reference number and after noticing this mistake, the certificate was sent for necessary correction, to the issuing authority, who issued new certificate, which was communicated to the Department. Further he has submitted that a certificate dt.18.11.2009 received from M/s Tampico Trading Co. Ltd, Hongkong certifying that the four consignments supplied to the Applicant were under Contract No.TTHK 09028 and they have received full payment and details were given in the said certificate. The learned Commissioner has ignored the l .....

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No.TTHK 09027 and surrendered Registration No.216/CBN/Poppy Seeds/2009-10 issued by Narcotics Commissioner, CBN, Gwalior. The claim of the Appellant is that the imports be considered as made against Contract No.TTHK 09028 with Registration No. 217/CBN/Poppy Seeds/2009-10, dt.04.09.2009. The allegation of the Department, on the other hand, is that the documents filed for import of the said White Poppy Seeds refers to Contract No.TTHK 09027 and there are certain discrepancies in the documents relating to said imports. I find that the learned Commissioner in the impugned order, has clearly recorded that the Contract No.TTHK 09027 has been surrendered/cancelled along with CBN Registration No.216/CBN/ Poppy Seeds/2009-10. He has further observed .....

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