2016 (12) TMI 892

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....M.R. Sharma, D.R. PER: S.K. MOHANTY Brief facts of the case are that the appellant had imported "cardamom (Guatemala origin)" through ICD, Tughlakabad. On examination of the goods covered under the Bill of Entry dated 11.05.2015, the Department noticed that the importer has not properly imported the goods inasmuch as the license used for importation was not valid. The investigation conducted....

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.... said policy took place on 06.02.2015, which was just prior to the date of shipment, providing that the item was not freely importable, for which the license is required by the importer. He further submits that on the date of arrival of the vessel in the destination port, the appellant had a valid license in terms of the said policy. It is his submission that the ITC code mentioned in the license,....

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.... of redemption fine and penalty by the authorities are in confirmity with the statutory Provisions. 4. I find that the ITC HS Policy was amended on 06.02.2015, Providing for obtaining the licence for importation of the subject goods. It is an admitted fact that both the Customs Department and the importers were in doubt regarding importation of goods under a valid licence. Thus, Malafides canno....