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2021 (11) TMI 253

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....IEC number as prescribed for individuals (persons). Appellant was put to show-cause as the said import was without IEC number to which it responded by requesting waiver of show-cause as the imported goods were not meant for sale in market and imported for personal use. Matter was adjudicated upon that resulted in order of confiscation of imported goods under Section 111(d) of the Customs Act, 1962 with an option for redemption of goods on payment of redemption fine of Rs. 2,00,000/- under Section 125 of the Customs Act, 1962 and penalty of Rs. 1,00,000/- under Section 112(a) of the Customs Act on the appellant. The said order of adjudication passed on dated 20.01.2016 by Additional Commissioner of Customs, Gr VI, ACC, Mumbai was challenged ....

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.... there is no absolute restriction or prohibition available for such import of goods except that in case the CIF value of goods is above Rs. 2000/- the same is subjected to customs duty which appellant had paid @ 35% + CVD + SAD, as per submissions of learned Counsel for the appellant. The other conditionality or to say requirement for such import is a compulsory use of IEC number, which as per the DGFT of Handbook procedure, can be permanent IEC numbers i.e. required to be used by non-commercial PSU and other categories of importers and exporters under which IEC No. 0100000053 is mentioned as permanent IEC for use by persons importing or exporting goods for personal use, not connected with trade or manufacturing. Evidence is available on re....