2023 (7) TMI 448

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.... For Applicant : None For Respondent : Mr. P. Saravana Perumal, Addl. Commissioner (AR) ORDER The appellant-importer M/s. DLF Southern Towns Private Limited filed Bills of Entry for clearance for clearance of total quantity of 31360 bags of ordinary Portland Cement from Pakistan supplied by M/s. Maple Leaf Cement Limited, Pakistan. The appellant had claimed the benefit of Notification ....

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....er. This price shall include all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertising, delivery, packing forwarding and the like, as the case may be. 3. The appellant waived show-cause notice and for personal hearing, the Custom House Agent (CHA) had appeared on behalf of the importer. The CHA had also declared that the imports....

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....red liable for penalty under Section 112(a) of the Customs Act, 1962. The importer has not produced any additional documents to substantiate that the goods were imported for retail sale." 3.1 Accordingly, the goods were confiscated and the importer was given an option to redeem the goods on payment of fine of Rs.2,50,000/- under Section 125 of the Customs Act, 1962 and penalty of Rs.1,00,000/- ....

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....d that he has violated the Policy provisions and hence, the goods were liable for confiscation and penalty. He also stated that the CHA in his reply had declared that the import is only for his own consumption and not for retail sale. He also submitted that in the grounds of appeal submitted by the appellant at paragraph 8, they have admitted the fact that the packages did not carry the name and a....