2025 (12) TMI 564

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....tative ORDER PER SHRI ASHOK JINDAL The appellant is in appeals against the impugned order. 2. The facts of the case are as under: - The appellant imported betel nut from Bangladesh when DGFT Notification provides for minimum import price as Rs.110/- and above as mentioned in the Notification dated 13.05.2013 (P/21). The value of the imported goods was below the said price as declared by the supplier in their invoice. Notification No. 85/2013-CUS(NT) dated 21.08.2013 was issued by the Government of India fixing the tariff value of betel nuts as US $ 1870. The imported goods of the appellant were against 3 Bills of Entry Nos. 4696 dated 03.09.2013, 4702 dated 04.09.2013 and 4766 dated 07.09.2013. Since the import was made....

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....here is no prohibition in force against Import of the vehicles. There is only restriction In Import Licensing Notes of Chapter 87 of Import Export Policy, 2004-2009, that Importation of new vehicles shall be permitted only through specified Customs Port at Nhava Sheva. Kolkata, Chennai, ICD-Tuglakhabad, Delhi Air Cargo and Mumbai Port. Other conditions of import are also specified in the said licensing notes. However, there is no prohibition on their Importation. By any stretch of imagination, the word restriction cannot be equated or read as 'prohibition'. This being so, Invocation of Section 111(d) is not in order. Possibly one or more of the situations attracting confiscation as listed out in Section 111(a) to (p) may well have b....