2005 (6) TMI 470 - AT - Customs

Summary

Issues:
Appeal against order-in-appeal regarding import of natural rubber under DGFT Notification; Invocation of Section 111(d) of Customs Act; Jurisdiction of DGFT Notification; Validity of import at port other than Kolkata and Vishakhapatnam.

Analysis:
The appellant filed appeals against the order-in-appeal passed by the Commissioner (Appeals) regarding the import of natural rubber. The goods were confiscated, and penalties were imposed for importing natural rubber at a port other than Kolkata and Vishakhapatnam, as per DGFT Notification No. 41(RE-2001)/1997-2002. The appellant contended that Section 111(d) of the Customs Act cannot be invoked as the import was not unlawful and the DGFT notification was without jurisdiction.

The Tribunal noted that the DGFT Notification dated 19-12-2001 permitted the import of natural rubber only at the ports of Kolkata and Vishakhapatnam. The notification was issued under the Foreign Trade (Development & Regulation) Act, 1992. The Tribunal held that it cannot question the jurisdiction of the notification and found no infirmity in the impugned order as the import of natural rubber was made at a port other than the specified ones. Therefore, the appeals were dismissed.

In conclusion, the Tribunal upheld the penalties and confiscation imposed on the appellant for importing natural rubber at a port not specified in the DGFT Notification. The Tribunal's decision was based on the specific provisions of the notification and the limitations on import locations outlined therein. The appellant's argument regarding the jurisdiction of the notification was rejected, emphasizing the importance of compliance with the specified import regulations.