2007 (8) TMI 115 - AT - Customs

Confiscation and penalty - Appellant imported the poppy seed from Pakistan under specific licence require for import from the GCA countries included Pakistan and the country of origin and licit nature of the poppy seeds were also certified - Confiscation and penalty not sustained

Summary

Issues:
Appeal against Order-in-Original for dropping confiscation and penalty on imported poppy seeds due to contravention of Import Policy.

Analysis:
The appeal was filed by the Revenue against the Order-in-Original No. 20/99 passed by the Commissioner of Customs, Trichy, dropping proposals to confiscate a consignment of poppy seeds imported from Pakistan and to enhance the assessable value. The grounds of appeal included the prohibition on export of opium poppy seeds by Pakistan, reliance on previous CEGAT orders, and the legality of the import due to the country of origin's certification. The Commissioner's decision was based on the certification provided by various authorities from Pakistan regarding the licit growth of poppy seeds in the country. The Tribunal noted that the import of poppy seeds was restricted during the material time, requiring a license and certification of licit growth. Pakistan's ban on export of poppy seeds since September 1997 was highlighted, but the importer possessed specific licenses and certifications from Pakistani authorities. The Tribunal found that the certificates provided were acceptable proof of legal cultivation, similar to a previous CEGAT order in a different case. The Commissioner's decision was supported by the certification and import policy requirements, leading to the dismissal of the appeal by the Revenue.

In conclusion, the Tribunal upheld the Commissioner's decision, stating that the import of poppy seeds was in accordance with the Import Policy requirements as the importer possessed the necessary licenses and certifications from Pakistani authorities. The Tribunal found no grounds for interference in the impugned order, deeming the appeal by the Revenue to be without merit. The appeal was dismissed, and the operative portion of the order was pronounced in open court on 14-8-2007.