2021 (11) TMI 737

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....i Shubham Tyagi, Advocate for the appellant. Shri Mahesh Bhardwaj, Authorised Representative for the respondent/Department. ORDER Heard the parties. 2. The issue in this appeal - whether for want of IEC code for import of raw materials by the appellant for Railway Project, Government of India, and vide impugned order-in-appeal, upholding of confiscation along with reduced redemption fi....

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....t was reported as "O/E 03 Boxes in the presence of CHA & found to contain Plutonarc 1314 etc. as per Invoice & B/E. RSS to catalogue to Group. S.A. may like to see the goods for Group query". The goods were found as per declaration. 4. Admittedly, the appellants had applied online for IEC on 27.12.2016. As per normal practice and procedure, the IEC code is made available to the applicant within....

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....declared to be liable for confiscation and thus, confiscated the goods with option to redeem the same on payment of fine of Rs. 2,50,000/- under Section 125  (1) of the Customs Act. Further, a penalty of Rs. 2,50,000/- was also imposed under Section 112 (a) of the Customs Act, 1962. 5. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who vide impugned orde....

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....uld have normally been made available to them by the DGFT within two working days i.e. on or before 30.12.2016. 7. Having considered the rival contentions, I find that it is only a venial breach at the most, which is also for no fault of the appellant, as the appellant had made application for IEC number in proper time. The delay in grant of IEC number is wholly attributable to the Government o....