2017 (11) TMI 1834

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....6359/17, C/77054/16 C/76786/16, - FO/78114-78148/2017<br>Customs<br>DR. SATISH CHANDRA, J. (PRESIDENT) AND V. PADMANABHAN, MEMBER (TECHNICAL) Counsels: For Appellant/Petitioner/Plaintiff: S.K. Naskar and S.N. Mitra, ACs (AR) For Respondents/Defendant: Arijit Chakraborty, M.A. Akhtar, D. Parbat, Advocates, S.C. Ratho, B. Singh and R.N. Bandopadhyay C/MA(COD)/75797, 76080/17, Appeal Nos. C/76831....

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....acts of the case are that the assesses have imported betel nuts from Bangladesh at the declared value of Rs. 55.93 to Rs. 56.07 per kg. In terms of Notification No. 10 & 12 (RE-2013)/2009-2014 issued by the Directorate General of Foreign Trade(DGFT), the betel nuts below the CIF value of Rs. 110/- per kg. cannot be imported. The authorities below entertained a view that inasmuch as the value of th....

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.... some cases. 5. With this background we have heard S/Shri S.K. Naskar, S.N. Mitra, Arijit Chakraborty, M.A. Akhtar, Miss D. Parbat, S.C. Ratho, B. Singh, R.N. Bandopadhyay, ld. Counsels for the parties. 6. After hearing both sides and on perusal of record, it appears that the question whether the betel nuts are liable for confiscation by declaring value which were lesser than the price fixed by ....

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.... specified in the said licensing notes. However, there is no prohibition on their importation. By any stretch of imagination, the word restriction cannot be equated or read as prohibition. This being so, invocation of Section 111(d) is not in order. Possibly one or more of the situations attracting confiscation as listed out in Section 111(a) to (p) may well have been applicable to the facts of th....