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2013 (10) TMI 34

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....se. Since the penalty imposed is Rs. 50,000/-, the matter has been listed for admission, I exercise my discretion under Section 129A of the Customs act, 1962 and admit the appeal and stay petition. 3. Vide Bill of Entry No. 740995 dated 29/10/2009, frozen peas were imported in the name of M/s. Hak Agrofoods. The Bill of Entry was filed by M/s. Lakka Transglobal India Ltd. The consignment was referred to Plant Quarantine Department for obtaining No Objection Certificate. However, the Directorate General of Plant Protection, Quarantine & Store, JNPT, Nhava Sheva vide letter dated 19/02/2010 informed the Customs authorities that frozen peas were not allowed to be imported from any country as per Plant Quarantine (Regulation of Import into I....

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.... authority also did not accept their contentions and rejected their appeal. Accordingly, it is pleaded that the impugned orders are bad in law and therefore, liable to be set aside. 5. The learned Dy. Commissioner (AR) appearing for the Revenue, on the other hand, contends that in the instant case the Bill of Entry has been filed along with other import documents such as invoices, packing list, country of origin certificate and bill of lading. If the appellant had not authorized the CHA to file the bill of entry, these documents would not have been submitted to the Customs along with the Bill of Entry. Therefore, the plea that the appellant did not authorize the CHA to file the packing list on their behalf is only an afterthought to esca....