2019 (1) TMI 1510

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.... PER SHRI P.K.CHOUDHARY The facts of the case in brief are that the appellant, Shri Soumen Das is the proprietor of M/s. Baba Traders is holder of IEC No.0210008229 and is engaged in the business of import and export. The appellant had imported consignment of Processed Betel Nuts from Bangladesh to India under 6 (six) Bills of Entry during the period from 13.05.2013 to 06.06.2013 when the dec....

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.... Section 111(d) of the Customs Act, 1962 with an option to the appellant to redeem the same on payment of redemption fine. Penalty under Section 112 of the Customs Act, 1962 has also been imposed. It is the case of the appellant that confiscation is not valid in law and accordingly there is no question of redemption fine or penalty. 2. Ld. DR reiterates the adjudication order dated 09.05.2017. ....

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....e instant case there is no prohibition in force against import of the vehicles. There is only restriction in Import Licensing Notes of Chapter 87 of Import Export Policy, 2004- 2009, that importation of new vehicles shall be permitted only through specified Customs Port at Nhava Sheva, Kolkata, Chennai, ICD-Tuglakhabad, Delhi Air Cargo and Mumbai Port. Other conditions of import are also ....

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....tion 125 and imposition of penalty under Section 112(a) of the Act ibid." In the present case also it is the Revenue's contention that the goods being of lesser value, required a licence and thus has to be considered as prohibited. However, I find that the decision of the Tribunal in the case of International Seaport Dredging Ltd. vs. C.C. & S.T., Visakhapatnam (supra) is squarely applicable to....