2023 (11) TMI 838

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....-importer had filed Bill-of-Entry No. 9045755 dated 10.06.2022 for clearance of the goods which are mentioned in 'Table-A' of the Order-in-Original dated 05.08.2022. Out of the seven items, "Titanium Powder" at Sl. No. 2 appeared to be a restricted item as per the import policy, requiring licence from the DGFT for clearance of the same for home consumption. 3. It is an undisputed fact that the appellant had not submitted any such DGFT import licence for import of the Titanium Powder, which was treated as sufficient reason by the adjudicating authority to hold the said goods liable for confiscation under Section 111(d) of the Customs Act, 1962. 4. It appears that upon being pointed out, the appellant vide its letter dated 03.08.2022 re....

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....same. 7.2 She would also contend that the appellant, as pointed out in their letter dated 03.08.2022 before the adjudicating authority, had filed an application for import authorization of restricted item namely, Titanium Powder, vide application dated 12.07.2022, but the authority namely, DGFT, having not passed any order till date, no order as to confiscation should have been passed by the original authority. 7.3 She would also rely on a decision of the Hon'ble Apex Court in the case of Commissioner of Customs v. M/s. Atul Automations Pvt. Ltd. [2019 (365) E.L.T. 465 (S.C.)] wherein the Hon'ble Apex Court has clearly distinguished between prohibited goods and restricted goods after referring to the provisions of the Foreign Trade Ac....

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....ides of the appellant. When pointed out as to the requirement of licence, the appellant appears to have immediately made an application and there are no disputes that the said application is still pending with the DGFT and no order has yet been made on the said application. Hence, I am of the prima facie view that the interests of justice would demand that the matter be remanded to the file of the adjudicating authority awaiting the response from the DGFT on the application made by the appellant and then, pass an appropriate speaking order based on any such communication from the DGFT on the application for import authorization of the restricted items made by the appellant. 10.2 Hence, I do not propose to pass any order on the merits or ....