2023 (12) TMI 794

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....MEMBER ( JUDICIAL ) Shri Prashant Patankar , Consultant for the appellant Shri Ram Kumar , Assistant Commissioner ( AR ) for the respondent ORDER PER : C J MATHEW These two appeals of M/s Din Dayal and Sons arise from separate orders [order-in-appeal no. 86 (Gr.I/IA)/2023(JNCH)/Appeals dated 1st February 2023 & order-in-appeal no. 87 (Gr.I/IA)/2023(JNCH)/Appeals dated 1st February 2....

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....tion 111(d) of Customs Act, 1962 and penalty under section 112 of Customs Act, 1962. 2. On the facts relating to non-production of authorization being uncontroverted, the first appellate authority determined that there was no reason to interfere with the detriment fastened on the appellant herein as precondition for resumption of title to the goods for re-export. 3. We have heard Learned Con....

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....uted, may cause outcomes that may not be particularly palatable to the agricultural interests of the country. Accordingly, we find no reason to entertain the plea that the restriction should be ignored by us. The absence of authorization to import 'musk melon dried seeds' draws the consequence of confiscation under section 111(d) of Customs Act, 1962. Instead of regularization, which is the afterm....