TaxTMI 
TaxTMI 
2001 (3) TMI 421
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.... [Order]. - These four appeals filed by the Revenue arise out of the same order and are therefore disposed of together vide this single order. These appeals were argued by Shri A.K. Jain for the Revenue. The respondents were represented by Shri M.L. Grover, Advocate and Shri H.R. Shetty, Advocate. 2. M/s. Amichand Shantilal and Co. had imported 49.5 MTs of HDPE. They sold the goods on high....
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....did not uphold this presumption. He permitted clearance of the goods by M/s. Amichand Shantilal & Company on payment of appropriate duty. Against this order the present appeals are filed. The common prayer made is that this order should be set aside, that goods should be confiscated absolutely and suitable penalties imposed upon the respondents. 3. During the arguments it appeared that along with....
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....e concerned with the liability to confiscation of the goods and liability to penalty by Bhura, M.D. Corporation and others. Confiscation of the goods under clause (d) of Section 111 is clearly not possible. If the goods could be imported by any person under the provisions of the Open General Licence, it cannot be said that their importation was unauthorised. The importer in this case was, and cont....
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....e to confiscation. Accordingly clause (b) will also apply. The appeal proposed penalty on the broker for "illegal trading for non-transferable advance licence which is not permitted under the Import Policy and in the DEEC Notification condition". It is not the function of the Customs Department to enforce contravention of the import policy per se. The eligibility to the notification does not aris....