2023 (1) TMI 197

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant Shri Ram Kumar, Authorized Representative for the Respondent ORDER PER : S. K. MOHANTY Heard both sides and examined the case records. 2. Learned Commissioner of Customs (Appeals), Mumbai vide impugned order dated 16.09.2022 has upheld the original order dated 07.02.2022 wherein, the adjudicating authority had ordered for confiscation of 'Potassium Humate First Grade Powde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the foregoing discussions and on a careful perusal of the appeal, I find that the Appellant-importer, who is an importer of 'biostimulants', was not in possession of the application to the controller in Form G at the time of assessment but has obtained the same subsequently. Under the changed scenario and facts brought to notice as mentioned at para 9 above, I am of the considered view that the ma....