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Issues: Import of cloves by Letter of Authority holder, interpretation of Para 229 of Handbook of Procedures 1992-1997, validity of import, confiscation, penalty, enhanced valuation.
In this case, the issue revolved around the import of cloves by a Letter of Authority holder and the interpretation of Para 229 of the Handbook of Procedures 1992-1997. The Dy. Commissioner of Customs held the import unauthorized, stating that the Letter of Authority holder could only act as a facilitator, not an importer, and all import documents should be in the name of the license holder, not the Letter of Authority holder. However, the Tribunal found merit in the argument presented by the appellants' counsel, highlighting that prior to the amendment of Para 229, there was no restriction on import documents being in the name of the Letter of Authority holder. The Tribunal referenced a previous case to support this interpretation. The Tribunal accepted the appellants' contention that their import of cloves was valid, setting aside the finding that it was unauthorized and contrary to law, as well as the confiscation and penalty imposed. The importers agreed to the enhanced valuation of the cloves, which they did not contest. Consequently, the appeal was disposed of in favor of the appellants, confirming the validity of the import and rejecting the allegations of unauthorized import and associated penalties.
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