TMI Blog2021 (8) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 31.08.2019 issued by the Directorate General of Foreign Trade - The invoices raised by the supplier in the case on hand are dated 27.08.2019 and 28.08.2019, which are well within the date of the above Notification, by which time the contract between the importer and the supplier had concluded. There are no mala fides in so far as the import of the goods in question are concerned. Admitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntative appearing for the Revenue. 2. The only issue is whether the Revenue was justified in imposing redemption fine under Section 125 (1) of the Customs Act, 1962 and penalty under Section 112(a)(i) of the Customs Act, 1962 on the appellant-importer. 3. Facts are not in dispute; Raw Agarbathies classified under CTH 33074100 became a restricted item for import into India vide Sl. No. III ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elhi-III reported in 2014 (302) E.L.T. 154 (Tri. - Del.) supports the above view, which order was also confirmed by the Hon ble High Court of Punjab and Haryana as reported in 2015 (321) E.L.T. 38 (P H). 5. In view of the above, I do not see any justification in redemption fine and penalty being imposed on the appellant and accordingly, I set aside the impugned order. The redemption fine impose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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