2020 (3) TMI 650
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....upti Chavan, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW M/s Nathi Mal Rugan Mal is alleged to have imported 'Khubkalan (Sisymbriumlrio)' valued at Rs. 9,43,243/- weighing 26 MTs, vide bill of entry no. 9335289/20.12.2018 with duty liability of Rs. 2,10,579/- following rejection of their claim for classification under heading no. 1211 9099 of First Schedule to Customs T....
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.... appellant submits that, even if the goods are restricted, the option to redeem should have been granted. Furthermore, he draws attention to various imports of the same goods at different customs stations and allowed without insisting on any licensing restrictions. 3. We have heard Learned Authorised Representative who submits that the goods are 'crude drugs' as admitted in the bill of entry and ....
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....icted and which are not covered by the list mentioned in licensing note 2 below, may be permitted freely by the Actual Users without an import license subject to plant protection quarantine certificate. However, import of opium (papaver species), cannabis (cannabis species) and coca (erythroxylon species) shall not be permitted. This free importability shall not be applicable to the items, poppy, ....
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....estic clearance on redemption fine, the very purpose of making the requirement of authorization from DGFT for import under the condition of Foreign Trade Policy issued by the Government would get defeated. This is more serious when the imported goods can be used in medicinal preparations also, having implication on the health of population. Hence these prohibited goods should be confiscated absolu....
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