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2018 (10) TMI 572
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....v Khosla, Ms. Sayesha Bhattacharya and Mr. Kapil Arora, Advocates. Respondents Through Mr. Kirtiman Singh, CGSC and Mr. Rishikant Singh. Mr. Waize Ali Noor and Mr. Prateek Dhanda, Advocates for R-1 and R-4. Mr. Sanjeev Narula, Sr. Standing Counsel, Mr. Sunil Dalal and Mr. Abhishek Ghai, Advocates for Customs/R-3 O R D E R 1. Notice. Mr. Kirtiman Singh, CGSC accepts notice on....
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....ified ports. The petitioner company used to import the concerned items at ICD Tughlakabad in the past. It relies upon a No Objection Certificate (NOC) issued by the Assistant Drugs Controller of India, which permitted the importation of goods at ICD Dadri. It also relies upon a communication issued by the Container Corporation of India (CONCOR) dated 16.5.2017 that it would henceforth not book the....
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....e. especially Rule 113 which in turn refers to Rule 43A remains unchanged which means that for the kind of goods which the petitioner sought to import to India, the concerned port i.e. the inland port at ICD Tughlakabad continued to be so. Barring an amendment, this legal position could not have been disturbed by the mere issuance of a NOC or even CONCOR's decision to direct importers of a particu....
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.... in the given circumstances, having regard to the previous conduct of the petitioner. Furthermore, the penalty imposed (to the tune of 100%) appears to be excessive. In these circumstances, the impugned order to the extent it confiscates the goods without redemption as also penalty to the tune of 100% value is hereby set aside. 4. The petitioner is at liberty to move the concerned Commissioner ....