9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 28 - AT - CustomsRedemption fine - penalty under Section 112 (a) of the Customs Act import of 2 Nos Off Road Mining Truck with accessories and filed bill of entry for warehousing - imported vehicle has been confiscated for violation of licence on the ground that vehicle is Left Hand Drive and is not permissible under the explanatory note to Chapter 87 Held that - Goods allowed to be warehoused and at the time of ex-bonding the appellants shall produce required licence with endorsement thereon and after it is found in accordance with the law the adjudicating authority shall consider the same and if those are found in order shall release the goods - warehousing of the goods allowed
Issues:
Violation of licensing note in import of goods, confiscation of goods, imposition of penalty under Customs Act, 1962. Analysis: The appellants, EPC contractors, imported Off Road Mining Trucks with accessories for a power project and filed a bill of entry for warehousing. The goods were confiscated for violating licensing notes of Chapter 87 of ITC (HS). A penalty was imposed under Section 112(a) of the Customs Act, 1962. The appellant argued that they did not have clarification from DGFT at the time of import but later obtained relaxation to import the vehicles. They requested a remand for consideration. They also sought to warehouse the goods and produce proper documents at the time of de-bonding to claim the benefit of the license issued to the buyer. Upon hearing the submissions, the Tribunal found the appellant's offer fair. The impugned order was set aside, allowing the goods to be warehoused. The appellants were directed to produce the required license with endorsements at the time of ex-bonding. The adjudicating authority would then consider the documents, and if found in order, release the goods. The appellants agreed to warehouse the goods in Mumbai and de-bond them there as well. Consequently, the Tribunal set aside the impugned order and permitted the warehousing of the goods. The appeal and stay application were disposed of accordingly.
|
