2022 (3) TMI 954

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....terms of Notification No. 002/2017, Sl. No. 45 dated 28/06/2017 was also claimed. The Revenue was of the view that in terms of the Mandatory Compliance Requirements/Appraising Instructions, the import of peas was restricted and the same was subjected to minimum import price (MIP) of Rs. 200/- CIF per Kg, which is also subjected to an annual quota of 1.5 Lakh MT, that too, through Kolkata sea port only. Hence, a query was raised requiring the production of authorization for import from DGFT, since, there was also difference as regards declared value, than the MIP. The importer/appellant submitted before the authorities inter alia that their Bill of Lading dated 15/11/2019 was prior to the amendment of import policy. The authority thereafter,....

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....ort price was also not applicable to the import in question. In the impugned order, the adjudicating authority has also referred to relevant provisions of FTP insofar as the same related to transitional arrangements, apart from para 2.17 of the Handbook of Procedure, 2015-20 & para 9.11 of HBP, to conclude that it is the Bill of Entry which is the key document for deciding the date of import and as on the date of Bill of Lading, the amended Notification w.e.f. 18/12/2019 was not applicable for which reason, it has been held that even the port restriction was also not applicable. In view of the above, the adjudicating authority has ordered for confiscation of the goods covered under the impugned Bill of Entry for contravention of Section 111....

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.....) wherein, the Hon'ble High Court has set aside the order of this Bench wherein the redemption option was directed to be given. 5.1. The Commissioner of Customs/Adjudicating Authority has in the impugned order, clearly held that as per the table appended to Para 9.11 of HBP, the date of shipment/dispatch in the case of import by sea should be reckoned as the date affixed on the Bill of Lading, which is 15/11/2019; that the same is anterior to the change of policy brought about on 18/12/2019; that consequently the minimum import price fixed under the changed policy was not liable to be imposed on the importer and that for the same reason port restriction would also be not applicable to the importer. The only shortcoming in the impugned i....