2014 (10) TMI 333

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....t filed the Bill of Entry Nos. 784325 and 784327 both dated 26.03.2011 for the clearance of "Sodium Cyanide" imported from China falling under the CTH 28371100 with declared assessable value of Rs. 14,37,121/- and Rs. 14,37,121/-. The appellant could not produce the CIB certificate as required in terms of the provisions under Section 3(e) of the Insecticide Act, 1968. Therefore, the goods became liable for confiscation under Section 111(d). After hearing the appellants, the adjudicating officer confiscated the goods valued at Rs. 28,74,242/- under Section 111 (d) with redemption fine of Rs. 2,50,000/- and imposed a penalty of Rs. 25,000/- on the importer under Section 112(a) of the Customs Act, 1962. 3. Being aggrieved the appellant has ....

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....36 of the Foreign Trade Policy 2009-14, import of restricted item under Customs Bond for export is freely permitted without any licence. 4.2 In view of the clear provisions of the FTP, the Insecticides Act was not applicable to goods imported for re-export. 4.3 The learned Commissioner failed to appreciate that the pre-stated purpose of import into bond was export to a 3 rd country. There was never any intention to remove the goods for Home Consumption. Insecticides Act was applicable only when notified insecticides were imported and cleared for home consumption/manufacture. 4.4 The learned Commissioner failed to appreciate that the Insecticides Rules relied upon by him did not place any restriction on import, storage and transport....

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....r Section 9, ibid, and accordingly the importer cannot be directed by them to do something, which they are not obliged to do under that Act. The appellant also relies on the ruling of the Division Bench of this Tribunal in the case of B.G.H. Exim Ltd. Vs. Commissioner of Customs, kandla (supra) wherein the restricted items was imported under Customs bond in private bonded warehouse without import licence, HSD oil was imported for supply to EOU/EPZ/SEZ and for supply to foreign going vessels. In view of the communication from the Ministry of Commerce and Industry, office of the Director General of Foreign Trade, vide letter dated 23.06.2003 which is reproduced herein under:-     "4. We have carefully considered the submissi....

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....nded Warehouses     Para 3(1)(d) of Foreign Trade (exemption III. From application of Rules in certain cases) Order, 1983, which provides exemption from application of Foreign Trade (Regulation) Rules, 1993 to the import of any goods by transhipments or imported and bonded on arrival for re-export as ships stores to any country outside India and supply to 100% EOU/SEZ/EPZ units and units holding Advance Licence.     Further, we wish to inform you that we have been granted Warehousing Licence u/s 58 of the Customs Act, 1962 for import of HSD. Copies of warehousing licence Nos. 368, dated 23-09-2002 and 278, dated 27-9-2002 is enclosed herewith. We also got clarification from Department of Commerce vide its....