2019 (6) TMI 644

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....009 and 695702, dt.25.09.2009, 704830, dt.03.10.2009, and 712012, dt.08.10.2009, totally valued at Rs. 5,04,41,414/-. Alleging that the said imports were unauthorised and contrary to the Foreign Trade Policy provisions, a Show Cause Notice was issued to the Appellant, proposing confiscation of the imported goods under Section 112(a) and penalty under Section 112(a) and Section 114AA of Customs Act, 1962. On adjudication, the learned Commissioner directed confiscation of the imported goods, (released earlier provisionally on execution of bond and bank guarantee) with an option to redeem the same on payment of fine of Rs. 20.00 lakhs, and imposed penalty of Rs. 5.00 lakhs under Section 112(a) and Rs. 2.00 lakhs under Section 114AA of Customs ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o delay in registration of Contract No.TTHK 09027, the shipment pertaining to the same could not be effected in terms of the condition 9 of registration, accordingly they returned the original Registration pertaining to the said contract on 11.09.2009 bearing No.216/CBN/Poppy Seeds/2009-10. 4. Alleging that the four consignments of White Poppy Seeds valued at Rs. 5,04,41,414/- imported against Contract No.TTHK09027 and CBN Registration No.216/CBN/Poppy Seeds/2009-10, which was subsequently cancelled by CBN,Gwalior hence the imports against said contract were unauthorized, being imported against violation of foreign trade policy provisions. Consequently, it is proposed to confiscate the imported goods under Section 111(d) of Customs Act, 19....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....No.1 & 2, booking reference mentioned was wrong but on the respective certificate of origin and other shipment information has been correctly mentioned. Further, the reference was given to CBN registration No.217/CBN/Poppy Seeds/2009-10 for Contract No. TTHK 09028 on 18.09.2009. They have submitted certificate from the competent authority for the remaining consignments. Further on 17.10.2009, the Applicant responding to the Department's query, submitted that the consignment was dispatched before 10.09.2009 which is the date of certificate and that the certificate number mentioned on the top of certificate and serial number mentioned at bottom must be some internal reference number. However, Phytosanitary Certificate issued by AQSIQ as per ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wise. 7. It is not in dispute that as per the import policy, import of White Poppy Seeds is under licencensing control when imported from certain countries which included China during the relevant period. To import of said White Poppy Seeds, the Appellant had registered two contacts viz. TTHK 09027 and TTHK 09028, with Narcotics Commissioner, CBN, Gwalior, who is the authority to allow import of White Poppy Seeds and with the intervention of the Hon'ble High Court same were registered bearing no. No.216/CBN/Poppy Seeds/2009-10 and No.217/CBN/Poppy Seeds/2009-10 dt. 04.9.2007, respectively. Later, they have cancelled one of the Contract No.TTHK 09027 and surrendered Registration No.216/CBN/Poppy Seeds/2009-10 issued by Narcotics Commissione....