2024 (2) TMI 1099

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....ench, Bengaluru in Customs Appeal No. 20145/2023. 2. Heard Shri. Amit Anand Deshpande, learned Advocate for the appellant and Shri. Kiran S. Javali, learned Senior Advocate for caveator/respondent. 3. M/s. Vidya Herbs Pvt. Ltd., respondent herein is a 100% EOU [Export Oriented Unit]. It filed a Bill of Entry No. 3235561 dated 09.11.2022 to clear goods declared as 'Indonesia Robusta Coffee Beans' declaring a value of Rs. 65,38,813/- availing the benefit of Notification No. 52/2003-Customs dated 22.07.2003. The Bill of Entry was cleared through RMS without assessment. While drawing the samples for testing for Phytosanitary inspection, the Customs Officers observed that the goods imported was Coffee husk and not Coffee beans. The Cargo w....

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....lowed the appeal. 6. Shri. Amit Deshpande, for the Revenue submitted that the CESTAT erred in allowing the appeal because the investigation is not complete. He submitted that the Revenue has 'No objection' to release the Goods because, the importer has admitted in its letter dated 22.12.2022 that there was a mismatch in the import documents in relation to the goods and that respondent was willing to pay duty on the Goods. 7. The CESTAT has allowed the appeal with following directions: "8. In the facts and circumstances of the case, we set aside the impugned order, the importer can approach the concerned authority and submit a fresh application under Rule 5(1)(a) of Customs (Import of Goods at Concessional Rate of Duty) Rules,....

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....dia 2022(380) E.L.T. 296 (Bom.) [paras 31 & 32], he submitted that the Order-in-Original directing confiscation of goods is wholly unsustainable because, there was no seizure at all. We may record that it is not disputed by the Revenue that there was no seizure of the goods. 9. We have carefully considered rival contentions and perused the records. 10. Undisputed facts of the case are, respondent is a 100% EOU. It has imported the goods declared as Indonesia Robusta Coffee and declared a value of Rs. 65,38,813/-. According to the Revenue, there is mis-declaration of goods. It is also not in dispute that the goods have not been seized by the Customs Authorities. However, direction clause (v) in Order-in-Original reads as follows: ....