TaxTMI 
TaxTMI 
2022 (3) TMI 418
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....cs Act read with the rules thereunder with option to redeem on payment of fine of Rs. 2 lakhs and further penalty of Rs. 1,50,000/- has been imposed under Section 112(a) of the Customs Act. 2. Brief facts of the case are that the appellant filed Bill of Entry No. 6374054 dated 14.05.2018, at ICD Garhi Harsaru, for clearance of Deodorant imported from M/s Parfum Parour, 6 Avenue Matignon 75008 Paris, France vide Commercial Invoice Nos.FA180042 dt. 31.01.2018 and B/L No. LHV1804267 in container CAXU3276758/20' through their CHA M/s Professional Exim. The assessable value was declared as Rs. 28,51,851/- and duty to be paid was Rs. 12,53,672/-. 3. The Assessing Group had ordered for first check for the subject consignment on 21.05.2018. Accor....
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....dicating Authority vide impugned order has held that the appellant had attempted to clear goods imported vide Bill of Entry No. 6374054 dt. 14.05.2018 through non-notified ICD/ Port in violations of the provisions contained in Rule 133 read with Rule 43A of the Drugs and Cosmetics Rules, 1965 as import of drugs and cosmetics into India was not allowed through ICD, Garhi Harsaru. Accordingly, the Adjudicating Authority ordered for confiscation of impugned goods under Section 111(d) of the Customs Act, 1962 and gave an option to the appellant to get the same redeemed on payment of Rs. 2,00,000/- in terms of provisions of Section 125(1) of the Act. A penalty of Rs. 1,50,000/- has been imported under Section 112(a) of the Act. 6. Being aggriev....
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....e concerned authority declaring it to be safe for import. With effect from 10.01.2019, ICD Mundra port now has been recognized as one of the notified ports as per Rule 43A of the Rules. Appellant has duly complied with the objective of the Drugs and Cosmetics Act and Rules; restrictions for import of goods from specified entry port is an administrative requirement, hence, import cannot be denied under such circumstances. Goods were subjected to 100% examination and were released by the Customs Authorities upon satisfaction about its proper import in accordance with law. No malafide intention ever existed or found to violate any provisions of Customs law or any rules thereunder. 8. Learned Authorised Representative appearing for the Revenue....