2026 (1) TMI 1529

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....bject to release on payment of the decided Redemption Fine. Being aggrieved by the impugned order, the appellant is before the Tribunal. 2. The Ld.Advocate appearing on behalf of the Appellant submits that they were under the bona fide belief that they are classifying the goods correctly under Rice Bran Oil since all the documents like commercial invoice, Bill of Lading, Certificate of Origin etc., were showing the goods as Rice Bran Oil. However, it was pointed out by the Customs that the goods being inedible when it is imported and hence, would not qualify for the duty exemption. The FASSAI also held that the goods can be cleared only when an undertaking is given by the appellant towards marketing the same after refining the imported oil. The Appellants have agreed to the proposal. After this, they have paid the required Customs duty and cleared the goods. The LdCounsel submits that they are not contesting the Customs duty paid along with interest. He is before the Tribunal only praying that the penalty imposed may be set aside and the redemption fine imposed consequent to the confiscation may be set aside. He takes us through to commercial invoices issued in respect of all th....

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....Bench that no claim of refund shall be made by the appellant towards the Customs Duty and Interest already paid by them. 8. Considering the specific factual details discussed above, we set aside the confiscation order and consequent redemption fine imposed on them. We also set aside the penalty imposed on the Appellant. The Appeal stands disposed off thus. (Dictated and pronounced in the open Court.) ============= Document 1 SETHIA HEMRAJ RICE OIL COMPANY LIMITED LOT 1-3 ZONE C EXTENDED, SA DEC INDUSTRIAL ZONE, TAN KHANHÍ DONG COMMUNE, SA DEC CITY, DONG THAP - 81000, VIETNAM LOT 1-3 SA DEC CITY, DONG THAP Commercial invoice SH2021/002 BENEFICIARY: SETHIA HEMRAJ RICE OIL COMPANY LIMITED INVOICE NO: 4-Nov-2021 DATE : LOT 1-3 ZONE C EXTENDED, SA DEC INDUSTRIAL ZONE, TAN KHANH DONG COMMUNE, SA DEC CITY, DONG THAP - 81000, VIETNAM DATE: SALES CONTRACT NO .: CRBO2021/E:002 9-Oct-2021 APPLICANT: ADRIKA HEALTH FOOD PRIVATE LIMITED BLOCK-III, 6TH FLOOR CAD PAYMENT: TERM OF DELIVERY: CIF KOLKATA, INDIA 4, CHOWRINGHEE LANE KOLKATA - 700016, INDIA BILL OF LADING: VIETNAM ORIGIN: PORT OF LOADING: HOCHIMINH PORT, VIETNAM PORT OF DISCHARGE: KOLKATA, INDIA....

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....0.00 22,260.00 12 MSKU3626117 UCS20210021 1 21,010.00 21,110.00 13 CRSU1169584 UCS20210148 1 21,540.00 21,640.00 14 GLDU3324302 UCS20210149 TOTAL 21,690.00 21,790.00 UCS20210149 TOTAL TOTAL 297-950.00 299.350.00 HNIL & M. S. D. "FOR SETHE TTEMRAJ RICE OIL COMPANY LIMITED CÔNG TY TNHH DẤU GẠO SETHIASEMNAT Sethia NH ĐỒNG THỊ AUTHORISED SIGNATORY Document 3 B/L No .: UNISGN20215522 SETHIA NEMRAJ RICE OIL COMPANY LIMITED LOT 13 ZONE C EXTENDED, SA DEC INDUSTRIAL ZONE, TAN KHANH DONG COMMUNE, SA DEC CITY, DONG THAP . #1000, VIETNAM UNI-GLOBAL LOGISTICS JSC J/F DINH LE TOWER, 01 DINH LE STREET, DISTRICT 04, HO CHI MINH CITY, VIETNAM Tel: +84-28-29635743 // Fax: +84-28-39435744 Email: [email protected] ADRIKA HEALTH FOOD PRIVATE LIMITED 4. CHOWRINGHEE LANE BLOCK-I, 6TH FLOOR KOLKATA- 700018, INDIA GSTN: 19AAICA118BR1ZW IEC: 0212026259 SAME AS CONSIGNEE #Email: [email protected] TEL: +01 9831043801 UNI-GLOBAL LOGISTICS 3RD FLOOR, NO 18/3, RAJAH ANNAMALAI BUILDING, RUKMANI LAKSHMIPATHY ROAD EGMORE, CHENNAI, TAMIL NADU, 600008 TEL: 91 44 4356 6100 HOCKEMIAN PORT, VIETNAM PROGRESS SOM9 HOCH....

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....es oand date of Inte sham Importing country) dibal Im lo omantmnbe 1/ N/M RICE BRAN OIL-OTHER THAN H.S. CODE: 45153899 N.W: 297,950.00 KGS REFINEPobudCASHE, G.W. 299-359.90 KAT "FOB VALUE: 240,359.08 USD CHNONx2021 SH2021/002 bruid ad (Ni to to ponub astubr bipoda CI xoB ni turiferiw i· nmuloojni lica bne vinuco 2019 noitesalins "thibiovni yilnuo? tnilT' aninuco mirtt e yd bouzzi ed T xol ni botsoitin od tiszta souovni erli gniuzzi yneginco zaxodi Inováłe ert ni ( V ) otnoibni tzum yhai pacio erir lo vinuos surw arepo nad ort ban (v) gnilloqmi eri lo vinorituli orli most insa ein polinot ati bis amen as nosarmothi Al SOHIDIOVNI besoit ad bluorte Et xoBen amoteuO erfT :38L' hoog onerla ae200 nl dtm noitehoomi xi) noi rouz bine ( v) YATNUOD ORIHT 'snotdirtx?" INDIPRO ROR &MOITIBIHX3 0 dite ort totta Skol ni betcoloni noliditco digo gambling) Defaced.GOD:Gflot yhed onihoqxe erlt loqmatinais AusmerBle Nde6:5 5 0,3 12006v){21-2% 8. Origin criterion [see Notes 9. Gross wolght or other quantity and varda FoB) |10. Number "0 invoices oand date of Inte sham Importing country) RICE BRAN OIL-OTHER THAN H.S. ....