TMI Blog2020 (3) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the revised heading of the First Schedule to the Customs Tariff Act, 1975, is restricted. The existence of such restriction, from the elaboration in the ITC (HS), 2017, Schedule I, can only be attributed to the intent of imposing quantitative restrictions. Neither is there any discussion nor do any of aspects in the records sustain this conclusion. As the actual user condition has not been complied with, the goods are liable for confiscation. However, in the absence of any elaboration on the restriction, other than licensing condition, we find no reason to approve the absolute confiscation - Even if the apprehension of the first appellate authority that use of these seeds in medical preparations may jeopardise health of human beings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms Act, 1962. On appeal, Commissioner of Customs (Appeals), Mumbai II vide order-in-appeal no. 1013(Gr.I/IA)/2019 (JNCH)/ Appeal-II dated 28th June 2019 confirmed order of confiscation but set aside the order of destruction with the rest of the order remaining unchanged. Aggrieved, the appellant is before us contending that the absolute confiscation is not warranted. 2. Learned Counsel for the appellant submits that, even if the goods are restricted, the option to redeem should have been granted. Furthermore, he draws attention to various imports of the same goods at different customs stations and allowed without insisting on any licensing restrictions. 3. We have heard Learned Authorised Representative who submits that the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ittedly, is a trader and the import of seeds, covered by the revised heading of the First Schedule to the Customs Tariff Act, 1975, is restricted. The existence of such restriction, from the elaboration in the ITC (HS), 2017, Schedule I, can only be attributed to the intent of imposing quantitative restrictions. We are, therefore, not certain about the source from which the first appellate authority could deduce that 12.2 The goods of tariff item 12119019 are not allowed for import without authorization from DGFT. If such prohibited goods are allowed for domestic clearance on redemption fine, the very purpose of making the requirement of authorization from DGFT for import under the condition of Foreign Trade Policy issued by the Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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