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Issues:
- Confiscation of imported goods - Redemption fine and penalty imposition - Allegation of adulterated goods - Mens rea in importing adulterated goods - Comparison with previous judgments - Applicability of penalty under Customs Act Confiscation of Imported Goods: The appellant appealed against the Commissioner of Customs' order confiscating imported goods worth Rs. 30,37,799. The appellant contended that the goods, mainly rice, were re-imported due to non-acceptance by the buyer and were found to be adulterated. The Revenue argued that the goods were prohibited under the Customs Act due to adulteration. The Tribunal upheld the confiscation, citing the decision of the Hon'ble Madras High Court in a similar case. Redemption Fine and Penalty Imposition: The appellant raised concerns about the redemption fine being excessive and the penalty of Rs. 75,000 being imposed without specifying the relevant Customs Act provision. However, the Tribunal found that the Commissioner's order mentioned the liability for penal action under Section 112 of the Customs Act, aligning with the decision in the case of CC v. Bansal Industries by the Hon'ble Madras High Court. Consequently, the appeal against the fine and penalty imposition was dismissed. Allegation of Adulterated Goods: The imported consignment of rice was rejected by the buyer for poor quality, leading to the filing of a Bill of Entry by the appellant. Subsequent testing revealed adulteration, making the goods prohibited under the Customs Act. The Tribunal found no fault in the confiscation of the goods due to their adulterated nature. Mens Rea in Importing Adulterated Goods: The appellant argued that there was no mens rea involved in importing the adulterated goods, given that they were re-imported due to unforeseen circumstances. However, the Tribunal, following the decision in CC v. Bansal Industries, emphasized that mens rea was not a prerequisite for imposing penalties under the Customs Act in cases of prohibited goods. Comparison with Previous Judgments: The Tribunal compared the present case with previous judgments, such as the case of Extrusion and CC v. Kamal Kapoor. While these cases highlighted considerations for confiscation and redemption fines based on importer conduct and mens rea, the Tribunal found the facts of the present case distinct, justifying the confiscation and penalty imposition. Applicability of Penalty under Customs Act: In analyzing the imposition of penalties under the Customs Act, the Tribunal referred to the decision in CC v. Bansal Industries to support the Commissioner's action. The Tribunal dismissed the appeal, affirming the penalty imposition under Section 112 of the Customs Act based on the adulterated nature of the imported goods.
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