Import policy contravention sustained penalty and confiscation where the importer's own pass book supported the transaction.

An Import Export Pass Book used for import, together with the appellant's initial claim for clearance in its own name, supported liability for penalty and confiscation. The later denial of ownership and of having placed the order, raised only after investigation began, did not explain how the appellant's import facility had been used. The record further supported a contravention of the import policy, making the goods liable to confiscation. A separate proceeding in which another party was later allowed to seek clearance did not disturb the findings on the materials in this matter, and the penalty and confiscation were sustained.

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Issues: Whether the appellant was liable to penalty and the confiscation order could stand where its Import Export Pass Book was used for the import, the bill of entry had initially been filed in its name, and it later disputed ownership and the placing of the order.

Analysis: The appellant's own pass book was used for the import and it had initially claimed clearance of the goods under that pass book. The subsequent attempt to disown the transaction, after investigation had commenced, did not explain how the import facility of the appellant came to be utilised. The record also supported the finding that the import was part of a contravention of the import policy and that the goods were liable to confiscation. The fact that another party was later permitted to seek clearance in a separate proceeding did not undermine the findings recorded on the materials in this case.

Conclusion: The penalty imposed on the appellant was justified and the confiscation order was sustained.

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