1999 (10) TMI 267

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Appellant. Shri A. Ashokan, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  This is an application for stay of penalty of Rs. 25.00 lacs imposed on the applicants under Section 112 (a) of the Customs Act, 1962 and of Rs. 7,42,366/- imposed under Section 114A of the Act by the impugned order. 2. The appellants had imported Virginiamycin (Poultry fee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... as animal feed. They also relied upon the observation of the ADC on the reverse of the Bill of Entry which says that it is used only as an animal/cattle/poultry supplement and not for medicinal use. They also relied upon the judgment of the Larger Bench of the Tribunal in Tetragon Chemie Pvt. Ltd. v. CCE - 1999 (30) RLT 366 and also the judgment of the South Regional Bench in Appeal E2227/89 in t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 5. We have considered the submissions of both the sides. Bills of Entry in these cases have been filed sometime in March/April, 1997. Bill of Entry have been filed subsequent to the amendment made in the Customs Act in 1996, namely introduction of Section 114A of the Customs Act. The question whether this particular product comes within the Entry 29 or Entry 23 have to be gone into in de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....un Export Corporation v. CC, Bombay - 1997 (93) E.L.T. 641 (S.C.). But when we go through the case it was found that the said case dealt with the animal food supplement such as premix of Vitamin AD3. Here in the instant case, there is no such premix. The Commissioner in the impugned order has distinguished the case of Tetragon Chemie Pvt. Ltd. v. C.C.E. We are therefore prima facie of the view tha....