2019 (6) TMI 970

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....B. N. Chattopadhyay, Ld. Advocate for the Appellant Shri S. K. Naskar, A. C. (A. R.) for the Respondent PER V. PADMANABHAN : The issue involved in both the appeals is identical and hence, both appeals are taken up for disposal through this common Order for the sake of convenience. 2. The brief facts of the case are that the appellants imported Betal Nuts from Bangladesh through Petrapo....

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....r, allowed for redemption on payment of redemption fine. Penalty was also levied under Section 112 (a) of the Customs Act, 1962. It is also pertinent to record that Tariff Value has been fixed for imported Betal Nuts by CBEC vide Notification No. 93/2013-CUS (NT), dt. 30/08/2013 @ of US $ 1870 per metric tonne. The imported goods were ordered to be cleared on payment of Customs Duty at the Tariff ....

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....scation may be set aside. 6. The ld. DR justified the orders passed by the Adjudicating Authority. 7. He submitted that the goods have been imported in contravention of the Notification issued by DGFT in as much as the imported Betal Nuts are of CIF value less than the limit of Rs. 110 per Kilogram specified in value import. 8. Heard both sides and perused the record. 9. The question f....

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.... the goods are prohibited. The Tribunal observed as follows:- "6.In the 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, ....