1997 (9) TMI 544 - AT - Customs

Summary

Issues:
1. Importation of goods in contravention of Customs Act and EXIM Policy.
2. Confiscation of goods, imposition of fine, and penalties under Customs Act.
3. Validity of clearance of goods through Chamurchi check post.
4. Justification of fine and penalties imposed by the Commissioner of Customs.

Analysis:
1. The case involved the interception of a truck carrying Big Cardamom of Bhutanese origin without proper customs documents. The Customs authorities alleged contravention of Customs Act and EXIM Policy.
2. The Commissioner of Customs upheld charges of failure to file Bill of Entry and importing goods through an unauthorized route. Goods were confiscated with an option to redeem on payment of a fine and imposition of penalties under Customs Act sections 112, 117.
3. The appellant argued that the goods were cleared at Chamurchi check post, implying compliance with customs formalities. The appellant contended that if any violations existed, the goods would have been detained at the check post.
4. The respondent countered, stating that Chamurchi check post was not an authorized route as per relevant notifications. The Commissioner's penalties were justified given the contravention of regulations.
5. The Tribunal found in favor of the appellant, emphasizing that the goods were cleared at Chamurchi check post by Customs authorities. The Tribunal concluded that since the goods were allowed to pass, no fines or penalties were warranted. The fines and penalties imposed by the Commissioner were set aside, and the appeal was disposed of accordingly.